BOASBERG

v.

UNITED STATES

Citator

Cited By

• Greater Loretta Improvement Ass'n v. State ex rel. Arthur T. Boone, 234 So. 2d 665 (Fla. 1970)
  …e winning depends on skill or judgment are not like a lottery in which success is determined by pure chance and is thus specially attractive to the inexperienced and the ignorant,” Boasberg v. United States, (5th Cir. 1932), 60 F. 2d 185, cert. den. 287 U.S. 664, 53 S.Ct. 221, 77 L. Ed. 573. A lottery is ‘a scheme by which a result is reached by some action or means taken, in which result man’s choice or will has no part, nor can human reason * * * sagacity or design enable him to know or determine * * * un…
• United States v. Cocke, 399 F.2d 433 (5th Cir. 1968)
  …rest.” We quote from the Thomas opinion: “Appellees contend they have a ‘carried interest’ in the oil and gas in place. “In support of such contention ap-pellees rely on the following cases: Reynolds v. McMurray, 60 F. 2d 843 (10th Cir. 1932) C.D. 287 U.S. 664, 53 S.Ct. 222, 77 L.Ed. 573; Helvering v. Armstrong, 69 F. 2d 370 (9th Cir. 1934); T. K. Harris Company v. Commissioner, 112 F. 2d 76 (6th Cir. 1940); Commissioner v. J. S. Abercrombie, 162 F. 2d 338 (5th Cir. 1947); Prater v. C.I.R., 273 F. 2d 124…

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• Commissioner of Internal Revenue v. J. S. Abercrombie Co., 162 F.2d 338 (5th Cir. 1947)
  …; Kirby Petroleum Co. v. Commissioner, 326 U.S. 599, 66 S.Ct. 409, 90 L.Ed. 343; Burton-Sutton Oil Co., Inc., v. Commissioner, 328 U.S. 25, 66 S.Ct. 861, 90 L. Ed. 1062, 162 A.L.R. 827; Reynolds v. McMurray, 10 Cir., 60 F. 2d 843, cer-tiorari denied 287 U.S. 664, 53 S.Ct. 222, 77 L.Ed. 573; Helvering v. Armstrong, 9 Cir., 69 F. 2d 370. Cf. Crane v. Commissioner, 67 S.Ct. 1047, upon the respective contentions with reference to the assignors not being personally liable for any of the expenditures made on thei…