- 13 - Commissioner, 26 T.C. 1218 (1956). Our opinion does not depart from this view. None of the prior cases dealt with the specific facts at hand; namely, a gambler who received comps to induce him to gamble. The cases dealt mostly with taxpayers who worked in gambling establishments, as opposed to placing bets in wagering transactions there, and who received compensation that was different than ordinary pay. In Boyd v. United States, supra, for example, the taxpayer was a professional poker player who managed a casino's poker room. The casino did not participate in the poker games, but it earned money on the games by renting its facilities to the players for a fee. The taxpayer played in the games to attract customers, and he received a portion of the fee. The Court of Appeals for the Ninth Circuit held that the taxpayer's portions of the fees were not gains from wagering transactions under section 165(d). The Court of Appeals found controlling that the fees were a form of rental and were not derived directly from wagering transactions entered into by the taxpayer himself. Id. at 1373. Similarly, in Bevers v. Commissioner, supra, this Court faced the question of whether former section 165(d) allowed a dealer to offset his tips against his gambling losses. The Court held that it did not. According to the Court, the dealer’s tips were gains from his labor as a dealer, because the tips came to him in his employment as a dealer. Id. at 1220-1221. Once again, the dealer did not himself place the bet in the wagering transactions; rather, itPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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