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RIVERA v. COMMISSIONER

Docket No. 15633-85.

56 T.C.M. 498 (1988)

T.C. Memo. 1988-497

Aguinaldo Rivera, Jr., v. Commissioner.

United States Tax Court.

Filed October 17, 1988.

Attorney(s) appearing for the Case

Aguinaldo Rivera, Jr., Phoenix, Ariz., pro se. Anne W. Durning, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

     Taxable Year Ended               Deficiency

     December 31, 1980 .............. $27,388.07
     December 31, 1981 .............. $85,017.54

After concessions,1 the issues for decision are: (1) whether petitioner can deduct gambling losses for...

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