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UMSTEAD v. COMMISSIONER

Docket No. 15862-81.

44 T.C.M. 1294 (1982)

T.C. Memo. 1982-573

William Elza Umstead v. Commissioner.

United States Tax Court.

Filed September 30, 1982.

Attorney(s) appearing for the Case

William Elza Umstead, pro se, Denver, Colo. Robert M. Hallmark, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1979 in the amount of $295 and an addition to the tax under section 6653(a)1 in the amount of $14.75. The issues are (1) whether petitioner, a non-professional gambler, is required to report his total gambling winnings as gross income and (2) whether petitioner is liable for the negligence...

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