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GALLAGHER v. COMMISSIONER

Docket No. 5574-66.

27 T.C.M. 124 (1968)

T.C. Memo. 1968-27

Anthony F. and Barbara B. Gallagher v. Commissioner.

United States Tax Court.

Filed February 16, 1968.

Attorney(s) appearing for the Case

Anthony F. Gallagher, pro se, 77 W. 36th St., Bayonne, N. J., Denis M. Neill, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency for 1964 in income tax of $988.44 plus an $85.69 addition to tax under section 6651(a) of the Internal Revenue Code of 1954 against petitioners, husband and wife. The only issue is whether petitioners are entitled to a deduction on their joint income tax return for gambling losses in the amount of $6,818.1

Findings of Fact...

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