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WAGONER v. COMMISSIONER

Docket No. 42356-84.

54 T.C.M. 1332 (1987)

T.C. Memo. 1987-614

Willie L. Wagoner and Beverly E. Wagoner v. Commissioner.

United States Tax Court.

Filed December 17, 1987.

Attorney(s) appearing for the Case

Willie L. Wagoner and Beverly E. Wagoner, pro se. James B. Martin, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for 1980 in the amount of $6,760. The sole issue for decision is whether petitioners had gambling winnings in 1980 in excess of gambling losses and, if so, the amount of such excess.

Findings of Fact

Petitioners, Willie L. Wagoner (hereinafter Mr. Wagoner) and Beverly E. Wagoner (hereinafter Mrs. Wagoner), husband...

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