-6-
2. Gambling Winnings
Respondent determined that petitioner received the disputed
gambling winnings of $1,405 and $930. Petitioner makes no claim
that he did not receive these amounts or that the Forms 5754 do
not bear his name and a corresponding signature. We understand
petitioner to claim that he does not remember signing these forms
and, thus, that the signatures on the Forms 5754 may not actually
be his.
Upon our review of the record, including our comparison of
the signatures on each of the Forms 5754 and our comparison of
the dates of those respective forms, we sustain respondent’s
determination as to this issue. Petitioner’s 1999 tax return as
filed did not include any of his gambling winnings, and he has
not contested that he received the six amounts shown on the Forms
5754. In addition, petitioner admitted at trial that he did not
report other gambling winnings which he had received in 1999,
each of which was less than $600.2 Whereas petitioner in his
petition alleged that he had approximately $2,000 of gambling
losses to offset his gambling winnings, he has failed to prove
this allegation. Petitioner, as the person claiming a deduction,
must prove his entitlement to that deduction; e.g., by
maintaining sufficient records to substantiate the deduction.
2 Petitioner testified that he believed that gambling
winnings less than $600 are not includable in a taxpayer’s gross
income.
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Last modified: May 25, 2011