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GILLESPIE v. COMMISSIONER

Docket No. 1019-68.

29 T.C.M. 211 (1970)

T.C. Memo. 1970-47

Bernard E. & Nellie R. Gillespie v. Commissioner.

United States Tax Court.

Filed February 19, 1970.

Attorney(s) appearing for the Case

Bernard E. Gillespie, pro se, 4 Ballin Pl., Jamaica Plain, Mass. A. W. Dickinson, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax for the years 1964 and 1965 in the amounts of $1,092.52 and $3,336.08, respectively.

The only issue for decision is whether petitioners have substantiated the amount of gambling losses claimed as a deduction under section 165(d) of the Internal Revenue Code of 1954 for the years 1964 and 1965.

Findings of Fact...

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