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GIBLIN v. COMMISSIONER

Docket No. 11152-81.

46 T.C.M. 814 (1983)

T.C. Memo. 1983-424

Thomas Patrick Giblin v. Commissioner.

United States Tax Court.

Filed July 25, 1983.

Attorney(s) appearing for the Case

Thomas Patrick Giblin, pro se, Pawtucket, R.I. Mae J. Lew, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $12,417.65 in petitioner's Federal income tax for 1977 and an addition to tax in the amount of $694.63. The only issues for decision are:

1. Whether petitioner had gambling losses within the meaning of section 165(d)1 equal to his winnings, or in any amount, in 1977; and

2. Whether petitioner is liable...

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