This proceeding involves a deficiency in income tax for the year 1953 in the amount of $143.
The issues for decision are: (1) Whether amounts received by a dealer in a gambling casino as his share of the proceeds of wagers made by the patrons for him, and other dealers employed therein, represented taxable income or a gift; and (2) if such amounts are taxable, whether they represented ordinary income, or gambling income from which gambling losses sustained during...
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