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As previously discussed, the notice of deficiency is based
on respondent’s determination that petitioners had unreported
slot machine winnings from the Casinos Magic and a lesser amount
of winnings from the Boomtown Casino and the Jubilation Casino.
The parties have stipulated the amount of gambling losses that
petitioners sustained at Boomtown Casino and Jubilation casino.
Respondent has conceded the Casinos Magic table games losses as
reflected on the THRs. Accordingly, the essence of the dispute
between the parties is whether petitioners have substantiated
gambling losses with respect to their slot machine play at the
Casinos Magic.
Having kept no records of losses on their slot machine play
at the Casinos Magic, petitioners rely on two undated letters, on
Bay St. Louis Casino Magic letterhead and signed by Tina
Frederiksen in her capacity as “Casino Magic VIP Representative”.
These letters state that for 1996 Paula had a net loss of $20,910
and Ronald had a net win of $3,350 “in Table Games, Slots, or
combined play”. The letters contain a number of caveats,
however, including that the casino’s tracking system “is designed
for marketing purposes only”, that the “information should only
be used to support your personal records”, that the casino
“cannot be certain that you used your * * * Player’s Club Card
every time you visited us, or used it correctly”, and that “Table
Game play is not an exact account of actual play; it is strictly
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