-7- See New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934); see also sec. 6001; sec. 1.6001-1(a), Income Tax Regs. We hold that petitioner is not entitled to deduct any of his claimed gambling losses. Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011