Nipper v. Comr. of I.R.S.
| Decision Date | 11 October 1984 |
| Citation | 746 F.2d 813 |
| Parties | Nipper v. Comr. of I.R.S. 84-3067 |
| Court | U.S. Court of Appeals — Eleventh Circuit |
I.R.S.
AFFIRMED
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4 cases
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Commissioner of Internal Revenue v. Groetzinger, 85-1226
...not be subject to minimum tax liability because of his gambling-loss deduction. Brief for Petitioner 4, n. 4. 5 Compare Nipper v. Commissioner, 746 F.2d 813 (CA11 1984), aff'g, without opinion, 47 TCM 136, ¶ 83,644 P-H Memo TC (1983), and the Seventh Circuit's decision in the present case, ......
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Groetzinger v. C.I.R.
...of its Memorandum of Findings of Fact and Opinion in Nipper v. Commissioner, 47 T.C.M. 136 (1983). Nipper v. Commissioner, 746 F.2d 813 (11th Cir.1984) (per curiam ) (unpublished order). The Tax Court's position has been overruled, however, in two circuits by opinion in appeals from the Tax......
- Gajewski v. Comm'r of Internal Revenue
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Bruno v. Department of Treasury
... ... , 1984, plaintiff commenced the instant action in the Court of Claims, asserting that, since the IRS had not chosen to delay paying refunds to professional gamblers for tax year 1983, defendant ... Comm'r of Internal Revenue, 771 F.2d 269 (CA 7, 1985), and Nipper v. Comm'r of Internal Revenue, 47 TCM (CCH) 136 (1983), aff'd in an unpublished per curiam order, ... ...