Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $3,600 deficiency in petitioners' 1977 income tax. Due to concessions, the sole issue remaining is whether petitioners are entitled to an $8,900 gambling loss deduction.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Joseph A. and Cecilia M. Di Mino, husband and wife, resided in Las Vegas, Nevada at the time they filed...
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