Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in the income tax of the petitioner for the taxable year 1961 in the amount of $850.99. The only issue presented is whether petitioner is entitled to a deduction for gambling losses sustained by him in 1961 in the amount of $3,851.95, or in any amount.
Findings of Fact
The stipulation of facts together with the exhibits attached thereto are incorporated...
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