MEMORANDUM OPINION
PAJAK, Special Trial Judge:
Respondent determined a deficiency of $1,755 in petitioner's 2000 Federal income tax. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
This Court must decide: (1) Whether petitioner had unreported gambling income, and (2) whether the inclusion of such income reduced petitioner's earned income credit.
Some of the facts in this case...
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