Roy Thomas Offut

  General Notes:

census

research of Joan and Keith on www.ancestry.com
Roy T. OFFUTT
Born: 1873 in MO
Died: after 1934
Roy's Notes:
1880 CENSUS, Craig, Holt, MO, ED 19: 7 years, born MO. Living with parents, 2 sisters, grandmother, and hired girl.
1910 CENSUS, Ward 4, Kansas City, Jackson, MO, ED 166: 37 years, born MO, father born MD, mother born MO, second marriage, married 7 years, has own income. Living with wife, Burtha, and daughter (Naomi) in parents' household.
Roy was listed as the informant on his father's death certificate, October 1934.
Roy married UNKNOWN
Roy and UNKNOWN had the following child:
Naomi OFFUTT
Born: 1901 in MO
Died: after 1910
Naomi's Notes:
1910 CENSUS, Ward 4, Kansas City, Jackson, MO, ED 166: granddaughter, 9 years, born MO. Living with father and step-mother in the home of Henry C. and Alvira OFFUTT.
Roy married
Bertha Emma DOUGLAS 1903 in MO

1940 San Diego, CA
Roy and Emma are guests in the Sanford Hotel. His occ: bookmaker at race track.

1956 - both bride and groom are widowed
Mr. Roy T Offutt Age: 83 Race/Ethnicity: White Birth Date: 11 Apr 1873 Marriage Date: 1 Jun 1956 Marriage Location: Kansas City, Jackson, Missouri Marriage County: Cass Spouse Name: Mary Elizabeth Johnson Spouse Age: 58 Spouse Birth Date: 5 Feb 1898 Spouse Race/Ethnicity: White

ROY T. OFFUTT, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Tax Court of the United States.
16 T.C. 1214 (Cite as: 16 T.C. 1214)
Docket No. 21436.
Promulgated May 31, 1951.
During the years 1944 to 1947, inclusive, and for many years prior thereto, Petitioner's principal occupation and source of income was bookmaking and betting on horse races. His activity consisted, in large part, of 'handicapping' horses in each race, that is, estimating their chances, and 'making future book,' that is, setting up a list of the horses in each race with the odds which he would be willing to accept. He printed and circulated such books among his customers, and he accepted wagers as early as two months before each race. His expenditures included mailing, printing and stenographic expenses. In addition he placed his own bets personally at race tracks. He maintained books and records of his operations. His activities revolved about horse races in California and Mexico. During the years in question, betting under the pari-mutuel system was legal in California but bookmaking was illegal in that state. During that period all of petitioner's bookmaking was carried on in Nevada and Mexico.
In the years 1944 and 1945, petitioner sustained gambling losses in excess of gambling gains in the amounts of $325.86 and $711, respectively. Petitioner's 1946 tax return reported salary from a race track of $5,750, interest income of $440.64, income from farm properties of $768.90, and net profit from bookmaking and betting business of $35,405.81 after the deduction of $1,036.86 for net operating loss carry-overs from 1944 and 1945. His 1947 return showed interest income of $501.18, income from farm properties of $409.93, loss from bookmaking and betting business of $12,180.10, and a total net loss for the year of$11,268.99. Subsequently petitioner filed an amended 1946 return, and a claim for refund of income tax for 1946 in the amount of $7,032.23, based upon an alleged net operating loss carry-back of $11,268.99 from 1947.
accordingly find no error in the deficiency determination. [by respondent IRS]
Reviewed by the Court. Decision will be entered for the respondent.

Roy married Bertha Emma Douglas, daughter of Stephen A. Douglas and Unknown, in 1903 in Missouri. (Bertha Emma Douglas was born on 19 Feb 1874 in Boyle County, Kentucky, died on 27 Apr 1941 in Kansas City, Jackson County, Missouri and was buried in Forest Hill Cemetery in Kansas City, Missouri.). The cause of her death was Cancer of tongue with tracheal obstruction.

  Marriage Notes:

see wife's notes

Roy next married Mary Elizabeth Johnson on 1 Jun 1956 in Kansas City, Jackson County, Missouri. (Mary Elizabeth Johnson was born on 5 Feb 1898 in Manchester, Iowa, died on 17 Apr 1959 in Kansas City, Jackson County, Missouri and was buried in Mt. Moriah Cemetery in Kansas City, Missouri.)

  Marriage Notes:

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