Juan Rodriguez - Page 15




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                  Q    Now, these winnings are only based upon on [sic]               
                       the forms you received from the Government?                    
                  A    Right.                                                         
                  Q    You received other gambling winnings in that                   
                       year, correct?                                                 
                  A    Yes.  I also had a lot of losses.                              
                  Q    But with respect to the gambling winnings, you                 
                       won other money at the racetrack, correct?                     
                  A    Oh, yes.                                                       

             Thus, petitioner admitted that he had earned gambling                    
             winnings at the racetrack in addition to the winnings he                 
             reported on his return for 1991.                                         
                  There is also evidence that petitioner had winnings                 
             other than from betting at racetracks.  For example, the                 
             FBI agents with whom petitioner cooperated during the                    
             undercover investigation were aware that he had "sizeable                
             losses and sizeable winnings at racetracks and casinos."                 
             Furthermore, petitioner testified that in 1991 he engaged                
             in other gambling activities.  He testified as follows:                  

                  Q    Did you bet any other activities during 1991?                  
                  A    I bet summer baseball and I play casinos,                      
                       the dice, poker, everything.                                   
                  Q    At the casinos?                                                
                  A    I'm a gambler.                                                 
                  Q    And you bet--                                                  





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Last modified: May 25, 2011