BOYD v. UNITED STATES

No. 84-1828.

762 F.2d 1369 (1985)

William W. BOYD and Ruth G. Boyd, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 14, 1985.


Attorney(s) appearing for the Case

Monte N. Stewart, Wright, Shinehouse & Stewart, Las Vegas, Nev., for plaintiffs-appellants.

Laurie A. Snyder, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before FLETCHER, BOOCHEVER and NORRIS, Circuit Judges.


BOOCHEVER, Circuit Judge:

Boyd, a professional poker player, managed the cardroom at a casino and played in the games himself to attract customers. Boyd brought a refund claim in the district court, seeking to deduct as business expenses his poker losses, his contributions to the house take or "take-off" on each hand, and his tipping expenses. In the alternative, he contended that his contractual share of the house take was wagering income and that he could offset...

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