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HEIDELBERG v. COMMISSIONER

Docket No. 5374-75.

36 T.C.M. 566 (1977)

T.C. Memo. 1977-133

Harvey H. Heidelberg and Ginger D. Heidelberg v. Commissioner.

United States Tax Court.

Filed May 4, 1977.

Attorney(s) appearing for the Case

Harvey H. Heidelberg, pro se, 366 Winchester Park, Ct., Memphis, Tenn. Wesley J. Lynes, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $3,397.49 deficiency in petitioners' 1973 income tax and an addition to tax of $169.87, pursuant to section 6653(a).1 The issues are: (1) Whether Harvey H. Heidelberg (hereinafter petitioner) is a non-professional gambler; (2) whether petitioner has substantiated his gambling losses for the year in issue; and (3) whether petitioner is liable for an...

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