Olk v. United States
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Olk v. United States, 536 F.2d 876, 76-2 U.S. Tax Cas. (CCH) ¶ 9484 (9th Cir.), cert. denied, 429 U.S. 920, 97 S. Ct. 317 (1976),[1] was a case decided before the United States Court of Appeals for the Ninth Circuit which dealt with the question of whether tips (or "tokes") to casino dealers were taxable as income to the dealers under Internal Revenue Code section 61[2] or, alternatively, nontaxable gifts under Internal Revenue Code section 102(a).
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Olk v. United States | |
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Court | United States Court of Appeals for the Ninth Circuit |
Full case name | Olk v. United States |
Decided | June 1, 1976 |
Citation(s) | 536 F.2d 876; 76-2 USTC (CCH) ¶ 9484 |
Case history | |
Subsequent history | Rehearing denied, July 14, 1976; cert. denied, 429 U.S. 920 (1976) |
Holding | |
District court decision reversed | |
Court membership | |
Judge(s) sitting | Alfred Goodwin, Joseph Tyree Sneed III, Robert Van Pelt (D. Neb.) |
Case opinions | |
Majority | Sneed, joined by Goodwin, Van Pelt |
Laws applied | |
Internal Revenue Code |
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