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CALVAO v. COMMISSIONER

Dkt. No. 7287-05.

93 T.C.M. 988 (2007)

T.C. Memo. 2007-57

Jose Calvao v. Commissioner.

United States Tax Court.

March 8, 2007.

Attorney(s) appearing for the Case

Timothy J. Burke, for petitioner.

Luanne S. Di Mauro, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a deficiency in petitioner's 2002 Federal income tax of $17,096 and an accuracy-related penalty under section 6662(a) of $3,419.1 The issues for decision are whether petitioner was in the trade or business of gambling during 2002, and whether petitioner is liable for an accuracy-related penalty under section 6662(a).

FINDINGS OF FACT

...

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