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winnings were taxable. We explained that although section 3402
exempts slot machine winnings from withholding, this section
applies to payers and not to the "ultimate tax liability of the
payees who receive such winnings". In addition, we noted that
petitioner was confusing the exemption from withholding with an
exemption from gross income. We also held that petitioner's
challenge to the Treasury Department's authority to promulgate
section 7.6041-1, Temporary Proced. & Admin. Regs., supra, was
without merit.
There is no question that petitioner's slot machine winnings
represent gross income. See United States v. Monteiro, 871 F.2d
204 (1st Cir. 1989); Johnston v. Commissioner, 25 T.C. 106
(1955). We agree with the analysis presented in Lyszkowski v.
Commissioner, T.C. Memo. 1995-235. We perceive no need to
explain again why the slot machines winnings are taxable income.
The remainder of petitioner's arguments appear to challenge
the authority of the Internal Revenue Service generally. We will
not address arguments which appear to be a protest of the Federal
income tax laws. As the Court of Appeals for the Fifth Circuit
noted: "We perceive no need to refute these arguments with
somber reasoning and copious citation of precedent; to do so
might suggest that these arguments have some colorable merit."
Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984); see
also Sauers v. Commissioner, 771 F.2d 64, 67 (3d Cir. 1985),
affg. T.C. Memo. 1984-367.
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