Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiency in income tax for 1962 in the amount of $666.92 plus a $33.35 addition under section 6653(a) of the 1954 Code against petitioners, husband and wife, who resided in Quincy, Massachusetts, when the petition herein was filed. The case grows out of gambling activities of the husband, who will be referred to as petitioner. He won a $2,991.80 twin double at a dog race in June 1962, and the...
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