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An aspect of petitioner’s argument apparently is that the
casino was not complying with the law by not issuing
informational returns when required. Petitioner has provided no
evidence supporting this assertion, and even if he had it is
unclear how such noncompliance by the casino would bear on an
equal protection claim by petitioner.
We hold that requiring petitioner to include unreported
gambling winnings in income does not violate the constitutional
right to equal protection.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011