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1991. The issue for decision is whether slot machine winnings
received by petitioner Denis M. Lyszkowski constitute gross
income pursuant to section 61.
The facts in this case have been fully stipulated and are so
found. The stipulated facts and attached exhibits are
incorporated herein by this reference. At the time of filing the
petition herein, petitioners resided at Doylestown, Pennsylvania.
In 1991, Denis M. Lyszkowski (petitioner) received gambling
winnings totaling $2,500 from slot machine play at Caesar's
Boardwalk Regency (Caesar's) in Atlantic City, New Jersey.
Federal income taxes were not withheld from these gambling
winnings. Petitioner received a Form W-2G from Caesar's with
respect to the slot machine winnings. Petitioners did not report
the $2,500 as gross income on their jointly filed 1991 Federal
income tax return. Respondent issued a notice of deficiency
dated May 24, 1994, reflecting a $2,500 increase in petitioners'
gross income. Petitioners filed a timely petition with this
Court for a redetermination of the deficiency.2
The thrust of petitioners' argument is that the $2,500 in
slot machine winnings is not taxable income. Petitioners base
this conclusion on several grounds, namely: (1) Slot machine
2 We note that at the calendar call petitioners filed a motion to
withdraw their petition. The Court denied the motion. Once a timely petition
is filed in response to a notice of deficiency, we have exclusive
jurisdiction. Sec. 6512(a). It is well established that "a taxpayer may not
unilaterally oust the Tax Court from jurisdiction which, once invoked, remains
unimpaired until it decides the controversy." Dorl v. Commissioner, 57 T.C.
720, 722 (1972), affd. 507 F.2d 406 (2d Cir. 1974).
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