Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $12,099.95 deficiency in petitioners' income tax and a $605 addition to tax under section 6653(a), I.R.C. 1954, for the year 1976. The principal issue is whether petitioner Heriberto Soler earned unreported wagering commissions in the amount of $35,114.28 in 1976 as a "writer" in an illegal lottery conducted in the Miami, Florida, area. Petitioner contends that he did not...
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