T.C. Memo. 2000-168
UNITED STATES TAX COURT
ROGER JOHN TORPIE, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 858-99. Filed May 22, 2000.
Roger John Torpie, Jr., pro se.
Richard J. Wright, for respondent.
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. While the exact
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