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SALEM v. COMMISSIONER

Docket No. 2410-76.

37 T.C.M. 614 (1978)

T.C. Memo. 1978-142

Ahmed Salem and Merry Salem v. Commissioner.

United States Tax Court.

Filed April 13, 1978.

Attorney(s) appearing for the Case

Ahmed Salem, pro se, 1761 Goulson, Hazel Park, Mich. Deborah S. Hack, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1972 in the amount of $2,304.91. The only issue for decision is whether petitioners are entitled to a deduction for wagering losses under-section 165, I.R.C. 1954.1

Findings of Fact

Petitioners are husband and wife whose residence was Hazel Park, Mich., when the petition...

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