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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Zarin v. Commissioner ： ウィキペディア英語版 Zarin v. Commissioner ''Zarin v. Commissioner'', 916 F.2d 110 (3rd Cir. 1990) is a United States Third Circuit Court of Appeals decision concerning the cancellation of debt and the tax consequences for the borrower for U.S. federal income tax purposes. ==Background== Resorts International Hotel & Casino ("Resorts"), a casino in Atlantic City, New Jersey, granted David Zarin ("Zarin"), a housing developer and (it would later prove) gambling addict, a credit line of $10,000 in June, 1978.〔916 F.2d 110, 111 (3rd Cir. 1990).〕 Pursuant to this arrangement, Zarin could write a check ("marker") and in return receive chips in order to gamble at the casino's tables; Zarin would almost invariably play craps〔Id.〕 Over time Resorts regularly increased his credit line, and by November, 1979, Zarin's permanent line of credit had reached $200,000.〔Id. at 111 - 112.〕 The New Jersey Division of Gaming Enforcement filed with the New Jersey Casino Control Commission a complaint against Resorts in response to allegations of credit abuse.〔Id. at 112〕 Subsequently, a Casino Control Commissioner issued an Emergency Order which made further credit extensions to Zarin illegal.〔 Nevertheless, Resorts continued to extend Zarin's credit limit.〔Id.〕 In April, 1980, Zarin delivered personal checks and counterchecks to Resorts which were returned as having been drawn against insufficient funds.〔 Those dishonored checks totaled $3,435,000.〔Id.〕 In response, Resorts cut off Zarin's credit and filed action in New Jersey state court.〔 Resorts and Zarin settled their dispute for a total of $500,000.〔Id.〕 The Commissioner subsequently determined deficiencies in Zarin's federal income taxes, arguing that Zarin had recognized $2,935,000 of income in 1981 from the cancellation of indebtedness which resulted from the settlement with Resorts.〔 The Tax Court agreed with the Commissioner.〔Id.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Zarin v. Commissioner」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.