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ROSATO v. COMMISSIONER

Docket No. 4178-66.

26 T.C.M. 1156 (1967)

T.C. Memo. 1967-226

Rocco Joseph Rosato v. Commissioner.

United States Tax Court.

Filed November 9, 1967.

Attorney(s) appearing for the Case

Rocco Joseph Rosato, pro se, 51-26 48 St., Woodside, N. Y. Jay S. Hamelburg, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent initially determined a deficiency in petitioner's income tax for the year 1961 in the amount of $180. By an amendment to his answer respondent seeks an increased deficiency of $76, or a total deficiency of $256 for the year 1961.

The only issue for decision is whether the petitioner received unreported income of $1,425.40 from racetrack winnings in 1961.

Findings of Fact<...

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