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SHOLLENBERGER v. COMMISSIONER OF INTERNAL REVENUE

No. 5504-08.

T.C. Memo. 2009-306

GEORGE D. AND LILLIAN M. SHOLLENBERGER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 28, 2009.

Attorney(s) appearing for the Case

George D. and Lillian M. Shollenberger, pro se.

Richard J. Hassebrock, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge.

Respondent determined a $555 deficiency in petitioners' 2005 Federal income tax. The issue for decision is whether petitioners had unreported gambling income in 2005 and, if so, the amount thereof.1

Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) as in effect for the taxable year at issue, and all Rule references are to...

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