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GLAZER v. COMMISSIONER

Docket No. 8107-79.

40 T.C.M. 1065 (1980)

T.C. Memo. 1980-337

Herman S. and Anne Glazer v. Commissioner.

United States Tax Court.

Filed August 26, 1980.

Attorney(s) appearing for the Case

Barbara Anne Brown, 210 W. Washington Square, Philadelphia, Pa., for the petitioners. Louis T. Conti, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,209 in the petitioners' Federal income tax for 1975 and an addition to tax of $64.30 under section 6653(a).1 At issue are (1) whether the petitioner Herman S. Glazer is entitled to a deduction under section 165(d) for wagering losses sustained in 1975 to the extent of his unreported gambling...

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