T.C. Summary Opinion 2002-120
UNITED STATES TAX COURT
CALVIN E. AND CAROL D. NEYMEYER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12161-00S. Filed September 18, 2002.
Calvin E. and Carol D. Neymeyer, pro se.
Kathleen C. Schlenzig, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463.1 The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority.
Respondent determined a deficiency of $1,065 in petitioners'
1998 Federal income tax. The issues are whether petitioner Carol
D. Neymeyer (petitioner) is entitled to deduct gambling losses as
1 Section references are to the Internal Revenue Code in effect
for the year in issue.
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