Robert K. and Cheryl Hardwick - Page 1

                                 T.C. Memo. 2007-359                                  

                               UNITED STATES TAX COURT                                

                    ROBERT K. AND CHERYL HARDWICK, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3189-06.               Filed December 5, 2007.              

                    R disallowed a portion of Ps’ claimed gambling                    
               loss deduction for 2002, due to a lack of                              
               substantiation, and determined a tax deficiency.                       
                    Held:  R’s tax deficiency determination is                        

               Mark E. Hoffman, for petitioners.                                      
               Horace Crump, for respondent.                                          

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WHERRY, Judge:  This case is before the Court on a petition            
          for a redetermination of a deficiency.  After concessions by                

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