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ESTATE OF CULL v. C.I.R.

No. 83-1601.

746 F.2d 1148 (1984)

ESTATE OF Dan B. CULL, Deceased, William J. Cull, Administrator, and Connie E. Cull, Surviving Spouse, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided October 23, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Jonathon Cohen, Bruce Ellisen (argued), Michael L. Paup, Tax Div., Dept. of Justice, Joel Gerber, Acting Chief Counsel, I.R.S., Washington, D.C., for respondent-appellant.

Gerald A. Berk (argued), Steuer, Escovar & Berk Co., Cleveland, Ohio, Robert D. Kaplow, Rubenstein, Isaacs, Lax & Bordman, Southfield, Mich., for petitioners-appellees.

Before KEITH and JONES, Circuit Judges, and BALLANTINE, District Judge.

KEITH, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue, pursuant to 26 U.S.C. § 7482, from a decision of the United States Tax Court. The issue presented is whether a full-time gambler for his own account can be engaged in a "trade or business" within the meaning of 26 U.S.C. § 62(1) for the purpose of determining adjusted gross income1 even though he offers no goods or services to others. Petitioner...

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