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DeMONACO v. COMMISSIONER

Docket No. 13308-79.

41 T.C.M. 718 (1981)

T.C. Memo. 1981-17

David A. DeMonaco v. Commissioner.

United States Tax Court.

Filed January 21, 1981.

Attorney(s) appearing for the Case

David A. DeMonaco, pro se. Russell F. Kurdys and Frank A. Falvo, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $6,122 in petitioner's Federal income tax for 1976. The only issue presented for decision is whether the petitioner is entitled to a wagering loss deduction under section 165(d)1 for 1976 in excess of the $23,000 allowed by respondent.

Findings of Fact

Some of the facts have been established by respondent's request for...

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