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ALLEN v. U.S. GOVERNMENT DEPT. OF TREASURY

No. 91-2837.

976 F.2d 975 (1992)

Wilmar Eugene ALLEN, Plaintiff-Appellant, v. U.S. GOVERNMENT DEPARTMENT OF TREASURY and Commissioner of Internal Revenue, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied December 16, 1992.

Attorney(s) appearing for the Case

Wilmar Eugene Allen, pro se.

Gary R. Allen, Chief, Samuel R. Lyons, and Ann Durney, Attys., Appellate Sec. Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees.

Before POLITZ, Chief Judge, SMITH and BARKSDALE, Circuit Judges.

POLITZ, Chief Judge:

In this taxpayer refund action, Wilmar Eugene Allen appeals an adverse summary judgment which holds that "tokes"—gratuities given by casino gamblers to dealers—are, like tips, compensation under the Internal Revenue Code but are not gain from wagering transactions. We affirm.

Background

The record reflects no factual disputes of consequence. During the years 1985 and 1986 Allen worked as a blackjack dealer at the...

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