Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency in the income tax of petitioner for the taxable year 1967 in the amount of $393.76.
The sole issue for decision is whether or not expenses incurred by petitioner in traveling to and from Las Vegas, Nevada for the purpose of engaging in gambling are deductible as ordinary and necessary expenses paid or incurred for the production of income within the purview...
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