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During 1999, petitioner admittedly received gambling
winnings of $920, $768, $825, and $621 from Hazel Park Harness
Raceway (Hazel Park). Hazel Park reported to respondent by way
of Forms W-2G, Certain Gambling Winnings, that it had paid
petitioner these amounts as well as other gambling winnings of
$1,405 and $930. The Social Security Administration also
reported to respondent by way of a Form 1099-SSA, Taxable
Benefits, that it had paid $11,022 to petitioner during 1999.
Respondent determined that the reported gambling winnings of
$920, $768, $825, $621, $1,405, and $930 were includable in
petitioner’s 1999 taxable income, as was $9,369 of the $11,022 in
Social Security payments.
A Hazel Park teller prepared a Form 5754, Statement by
Person(s) Receiving Gambling Winnings, for each of petitioner’s
six reported gambling winnings. These forms, which were all
signed by petitioner during 1999, showed “Freeland St” as
petitioner’s street address.1 The Freeland Street address was
the residential address during 1999 of petitioner’s wife and was
the residential address of petitioner from 1965 through sometime
before 1999. The tellers who prepared the Forms 5754 did so by
showing as petitioner’s address the address that appeared on
petitioner’s driver’s license; i.e., the Freeland Street address.
1 The Forms 5754 reported that the $920, $768, $825, $621,
$1,405, and $930 were paid in 1999 on Feb. 17, June 5, June 16,
Aug. 11, July 20, and Sept. 3, respectively.
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