Tallahassee Memorial Healthcare, Inc. v. Cherelle Dukes

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding no basis for distinguishing gambling conducted as a trade or business from gambling constituting a transaction entered into for profit for purposes of the section 165(d) limitation on wagering losses
• finding no basis for distinguishing gambling conducted as a trade or business from gambling constituting a transaction entered into for profit for purposes of the section 165(d) limitation on wagering losses
• finding no basis for distinguishing gambling conducted as a trade or business from gambling constituting a transaction entered into for profit for purposes of the section 165(d) limitation on wagering losses
• finding no basis for distin- guishing gambling conducted as a trade or business from gambling constituting a transaction entered into for profit for purposes of the section 165(d) limitation on wagering losses
• followed on this point by Mayo v. Commissioner , 136 T.C. at 90
• betting on horse races is wagering

Source: CourtListener parenthetical corpus (CC0).