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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Last modified: March 27, 2008