Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $857.00 in the petitioner's Federal income tax for 1975. The only issue for decision is whether the petitioner is entitled to deduct the wagering loss claimed by him.
Findings of Fact
The petitioner, George P. Lardas, resided in Denver, Colo., at the time he filed his petition in this case. He filed his individual Federal income tax return...
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