ROGERS v. COMMISSIONER

Docket No. 705-72.

33 T.C.M. 14 (1974)

T.C. Memo. 1974-4

James Clifford Rogers v. Commissioner.

United States Tax Court.

Filed January 14, 1974.


Attorney(s) appearing for the Case

James Clifford Rogers, pro se, 4018 Meadowbrook Ave., Orlando, Fla. Robert J. Shilliday, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the year 1966 in the amount of $27,119.32 and additions to the tax under the provisions of sections 6653(a) (negligence) and 6651(a) (failure to file) of the Internal Revenue Code of 1954, in the respective amounts of $1,355.97 and $6,675.81. The issues remaining for our decision are whether petitioner had gambling losses...

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