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MAYO v. COMMISSIONER

Docket No. 15527-03.

136 T.C. 81 (2011)

RONALD ANDREW MAYO AND LESLIE ARCHER MAYO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 25, 2011.

Attorney(s) appearing for the Case

Ronald Andrew Mayo and Leslie Archer Mayo , pro sese.

Michael S. Hensley , for respondent.

GALE, Judge:

Respondent determined a deficiency of $9,732 in Federal income tax and an accuracy-related penalty under section 6662(a) and (b)(2)1 of $1,387 with respect to petitioners' 2001 taxable year.2 Respondent subsequently conceded that petitioner Ronald Andrew Mayo (petitioner)3 was in the trade or business of gambling during 2001 and allowed petitioner's gambling...

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