ROOD v. COMMISSIONER

Docket No. 3366-94.

71 T.C.M. 3125 (1996)

T.C. Memo. 1996-248

Edward B. Rood v. Commissioner.

United States Tax Court.

Filed May 29, 1996.


Attorney(s) appearing for the Case

Edward B. Rood, pro se.* Monica J. Howland, for the respondent.


[The next page is 3125-3.]

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined a deficiency of $60,457 in petitioner's 1988 Federal income tax. The only issue presented in the instant case is whether petitioner realized income from the cancellation of an allegedly disputed gambling debt written off by a casino. Unless otherwise indicated, all section references are to...

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