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FARKAS v. COMMISSIONER

Docket No. 14253-84.

52 T.C.M. 402 (1986)

T.C. Memo. 1986-420

Richard L. Farkas v. Commissioner.

United States Tax Court.

Filed September 8, 1986.

Attorney(s) appearing for the Case

Alan R. Harter, 530 S. Fourth St., Las Vegas, Nev., for the petitioner. Kenneth A. Burns, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioner's income tax for 1980 in the amount of $3,442.11 and an addition to tax under section 6653(a)1 in the amount of $172.11. The issues for decision are (1) whether respondent correctly determined petitioner's 1980 tip income; (2) whether petitioner is entitled to a gambling loss deduction; and (3) whether petitioner is liable...

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