Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in income tax for 1978 in the amount of $2,588, which petitioner has stipulated to be correct. The sole issue before the Court is petitioner's claimed entitlement to additional deductions for gambling losses incurred during the taxable year 1978.
Some of the facts have been stipulated and are so found. Petitioner was a resident of Houston, Texas, at the time...
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