From our private database of 26,900+ case briefs...
Commissioner v. Groetzinger
United States Supreme Court
480 U.S. 23 (1987)
For his livelihood, Robert Groetzinger (plaintiff) depended solely on his income from gambling on dog races, on which he spent between 60 and 80 hours a week. In 1978, Groetzinger suffered a net gambling loss. The commissioner of internal revenue (defendant) determined that, under the alternative-minimum-tax law in effect in 1978, a portion of Groetzinger’s losses was a taxable item of tax preference. Groetzinger sought a redetermination in the United States Tax Court. The tax court ruled in Groetzinger’s favor, finding that the entirety of Groetzinger’s 1978 losses arose from tax-deductible trade or business activity under § 162(a) of the federal tax code. The court of appeals affirmed. The United States Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Blackmun, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 541,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 541,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 26,900 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.