SZKIRCSAK v. COMMISSIONER

Docket No. 9813-77.

40 T.C.M. 208 (1980)

T.C. Memo. 1980-129

Tibor I. Szkircsak and E. Marie Szkircsak v. Commissioner.

United States Tax Court.

Filed April 21, 1980.


Attorney(s) appearing for the Case

Tibor I. Szkircsak and E. Marie Szkircsak, pro se, 444 N. 46th St., Phoenix, Ariz. Brad S. Ostroff, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $2,884.57 in petitioners' Federal income tax for 1975. Due to concessions, the sole issue for decision is whether petitioners have substantiated gambling losses equal to or in excess of their winnings from gambling during the taxable year.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts, together...

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