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FAULKNER v. COMMISSIONER

Docket No. 13548-78.

40 T.C.M. 1 (1980)

T.C. Memo. 1980-90

Leon Faulkner v. Commissioner.

United States Tax Court.

Filed March 25, 1980.

Attorney(s) appearing for the Case

Leon Faulkner, pro se. Louis Carluzzo, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in the income tax of petitioner of $16,044.66 for the year 1975. In addition, he has asserted a late filing penalty under section 6651(a)1 of $2,406.70. The issues for our decision are whether petitioner is allowed a deduction for amounts wagered and lost in gambling during the year in issue, and whether the tardy filing of his income tax...

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