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BATHALTER v. COMMISSIONER

Docket No. 26304-81.

54 T.C.M. 902 (1987)

T.C. Memo. 1987-530

William H. Bathalter v. Commissioner.

United States Tax Court.

Filed October 19, 1987.

Attorney(s) appearing for the Case

Robert E. Bathalter, for the petitioner. Eugene P. Bogner, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in individual income tax against petitioner for 1979 in the amount of $17,317.83. After concessions by both parties,1 the issue for decision is whether petitioner's gambling activities constitute a trade or business within the meaning of section 62(1).

Findings of Fact

Some of the facts have been stipulated; the stipulation...

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