Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $6,172.30 in petitioner's income tax for 1966. The only question before us is whether petitioner suffered any gambling losses during 1966 so as to provide an offset against his winnings in that year pursuant to section 165(d)
Some of the facts have been stipulated and, together with the exhibits in support thereof...
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