Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $189 deficiency in petitioner's 1977 Federal income tax. After concessions, the sole issue for decision is whether petitioner is entitled to a claimed gambling loss deduction.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner Gerald O. Mader resided in Hodgkins, Illinois, when he...
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