T.C. Memo. 2000-282
UNITED STATES TAX COURT
WILLIAM T. AND DEBORAH S. PRAYTOR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3568-99. Filed August 31, 2000.
J. Donald Hughes, for petitioners.
Shuford A. Tucker, Jr., for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: Respondent determined
deficiencies of $6,621, $9,500, and $9,012 in petitioners’
Federal income taxes for years 1994, 1995, and 1996,
respectively. For each year in issue, the issue for decision
is whether deductions for losing wagers and related expenses
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011