Paul S. Leblanc - Page 8




                                        - 7 -                                         
               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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