- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $504 for the taxable year 1996.
The issue for decision is whether requiring petitioner to
include unreported gambling winnings in income violates the
constitutional right to equal protection.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Gretna, Louisiana, on the date the petition was filed in this
case.
Petitioner filed a joint Federal income tax return for 1996
with his now deceased wife, Jacquelyn S. LeBlanc. Petitioner’s
wife received a Form W-2G, Statement for Recipient of Certain
Gambling Winnings, reflecting 1996 slot machine winnings of
$1,773.61. However, no income from gambling was reported on
their return. In the statutory notice of deficiency, respondent
determined that petitioner had unreported gambling income of
$1,773.
Gross income generally includes income from whatever source
derived, including gambling winnings. See sec. 61(a); Umstead v.
Commissioner, T.C. Memo. 1982-573. Gambling losses generally are
allowed to the extent of the gambling winnings for the taxable
year. See sec. 165(a), (d). A nonprofessional gambler may claim
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011