- 5 - of any person or the mention of anything on the Program without disclosure to NBC prior to broadcast is a federal offense punishable by fine and/or imprisonment. I agree that if anyone tries to induce me to do any such act, I shall immediately notify a NBC Program Practices representative. The release form further states that any travel undertaken by a contestant in connection with the contestant's appearance on the program shall be at the contestant's sole risk and expense. Petitioner, as well as his wife and three of his children, flew to Los Angeles on February 7, 1991, and petitioner appeared for the taping of "Wheel of Fortune" as scheduled. Petitioner won three consecutive games and was awarded cash prizes in the total amount of $14,850 and a 1991 Chevrolet Geo Tracker automobile. The "Wheel of Fortune" programs that petitioner appeared on were televised nationally on February 18, 19, and 20, 1991. As indicated, petitioners filed a joint 1991 Federal income tax return (Form 1040). Petitioner's winnings from the "Wheel of Fortune" game show were reported as "other income" on line 22 of Form 1040 in the amount of $19,830. The $19,830 entry represents the sum of the value of the GEO Tracker and petitioner's cash winnings of $14,850, reduced by the expenses that petitioner and his family purportedly incurred, namely $1,820, for transportation, meals, and lodging in order to participate as aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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