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JONES v. COMMISSIONER

Docket No. 6221-80.

42 T.C.M. 843 (1981)

T.C. Memo. 1981-458

Joseph Ronald Jones v. Commissioner.

United States Tax Court.

Filed August 25, 1981.

Attorney(s) appearing for the Case

Joseph Ronald Jones, pro se, Baltimore, Md. John F. Dean, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $2,020.34 in petitioner's Federal income tax for the year 1977. Concessions having been made, the only issue presented for our decision is whether petitioner is entitled to a deduction for wagering losses to the extent of his reported wagering winnings under section 165(d).1

Findings...

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