Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1982 in the amount of $953. The issue is whether petitioner was in the trade or business of gambling.
Findings of Fact
Some of the stipulated facts and exhibits are incorporated by this reference.
When the petition herein was filed petitioner resided in North Randall, Ohio. On February 6, 1975, petitioner...
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