COLLINS v. C.I.R.

No. 1136, Docket 92-4216.

3 F.3d 625 (1993)

Mark D. COLLINS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided August 30, 1993.


Attorney(s) appearing for the Case

James B. Lewis, Director, Student Tax Clinic, Benjamin N. Cardozo School of Law, Yeshiva University, New York City, for petitioner-appellant.

Linda E. Mosakowski, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg, Tax Div., Dept. of Justice, Washington, DC, of counsel), for respondent-appellee.

Before: CARDAMONE and MAHONEY, Circuit Judges, and KEENAN, District Judge.


CARDAMONE, Circuit Judge:

Mark D. Collins, taxpayer or appellant, appeals from a final decision of the United States Tax Court (Beghe, J.), entered October 16, 1992, determining that, as a result of unreported gross income from theft, he had an income tax deficiency for 1988 of $9,359. The theft occurred when the taxpayer, an employee of a betting parlor that accepts bets on horse races, was unable to stop himself from making wagers on his own behalf. He punched his...

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