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TAORMINA v. COMMISSIONER

Docket No. 7539-74.

35 T.C.M. 400 (1976)

T.C. Memo. 1976-94

Salvadore S. Taormina and Justina Taormina v. Commissioner.

United States Tax Court.

Filed March 24, 1976.

Attorney(s) appearing for the Case

Salvadore S. Taormina and Justina Taormina, pro se., 1238 Indiana Ave., Monaca, Pa. Robert J. Percy, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $2,750.40 in petitioners' joint Federal income tax liability for the taxable year ended December 31, 1971. The only issue presented for decision is whether petitioners are entitled to a deduction for wagering losses, pursuant to section 165(d), I.R.C. 1954,1 in excess of the amount allowed therefor by respondent.

Findings of...

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