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SCHOOLER v. COMMISSIONER

Docket No. 520-76.

68 T.C. 867 (1977)

FRED SCHOOLER AND CAROLYN J. SCHOOLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 7, 1977.

Attorney(s) appearing for the Case

Fred Schooler, pro se.

Gregory A. Robinson, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $5,291 in the petitioners' Federal income taxes for 1973. The sole issue remaining for decision is whether Mr. Schooler has substantiated wagering losses in excess of his unreported gains from wagering transactions.

FINDINGS OF FACT

Some of the facts have been stipulated, and those facts are so found.

The petitioners, Fred Schooler and Carolyn J. Schooler, were husband and...

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