WOLKOMIR v. COMMISSIONER

Docket No. 12614-79.

40 T.C.M. 1078 (1980)

T.C. Memo. 1980-344

Theodore L. Wolkomir and Mary E. Wolkomir v. Commissioner.

United States Tax Court.

Filed August 27, 1980.


Attorney(s) appearing for the Case

Theodore L. Wolkomir, pro se. Louis T. Conti, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $6,064 in the petitioners' Federal income tax for 1977. Some issues have been settled by the parties. The only issue presented for decision is whether petitioner Theodore L. Wolkomir is entitled to a wagering loss deduction under section 165(d)1 for 1977 in excess of that allowed by the respondent.

Findings of Fact

Some...

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