Roger John Torpie, Jr. - Page 1

                                 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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