Juan Rodriguez - Page 14




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             losses deducted on that return, $19,690.  Petitioner                     
             testified at trial that at one time he had records                       
             consisting of a shoe box full of losing tickets from the                 
             racetrack that would have substantiated the loss deduction               
             but that those records were lost when the undercover                     
             investigation was terminated.  Petitioner testified as                   
             follows:                                                                 

                  THE WITNESS: *** Now, as one of the letters                         
                  indicates from the FBI, that things were left                       
                  behind.  One of the things that was left behind                     
                  in the safe was a shoebox of losing [racetrack]                     
                  tickets that would have served [sic] the $19,000.                   

                  Even if we were to accept petitioner's explanation for              
             his failure to verify the gambling losses claimed on his                 
             1991 return, we could not agree that he has met his burden               
             of proof regarding the gambling losses.  Petitioner did not              
             prove the amount of his gambling winnings, both reported                 
             and unreported, and, thus, he failed to prove that the                   
             amount of the wagering losses claimed on his 1991 return,                
             $19,690, is greater than his unreported gains from wagering              
             transactions.                                                            
                  Petitioner acknowledged during his testimony at trial               
             that he had additional winnings that were not reported on                
             his return.  On cross-examination, petitioner testified as               
             follows:                                                                 






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