Memorandum Opinion
KÖRNER, Judge:
Respondent determined a deficiency in petitioner's calendar year 1979 income tax in the amount of $6,894. The sole issue which we must decide is the propriety of respondent's action in disallowing a $26,000 deduction claimed by petitioner on account of alleged gambling losses in that year.
At the time of filing his petition herein, petitioner resided in New Castle, Pennsylvania. He filed a Federal income tax...
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