Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1965 in the amount of $665.14. The only issue is whether petitioner has substantiated wagering losses in excess of his winnings for 1965 within the meaning of section 165(d).
Findings of Fact
Stanley P. Legawiec (hereinafter Stanley) was a legal resident of Delphi Falls, New...
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