MEMORANDUM OPINION
POWELL, Special Trial Judge:
Respondent determined a deficiency in petitioner's 1996 Federal income tax of $238. The issue is whether petitioner is entitled to a gambling loss deduction. Petitioner resided in Dallas, Texas, when the petition in this case was filed.
The facts are not in dispute and may be summarized as follows. During 1996, petitioner won $858 in a lottery that he reported on his 1996 Federal income tax return....
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