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gambling winnings from gross income. Section 165(d) allows
gambling losses, but only to the extent of gambling winnings.
Petitioner did not claim any gambling losses. No question has
been raised in this case with respect to the burden of production
under section 6201(d) or the burden of proof under section 7491.
Petitioner contends that he did not win the $5,466 reported
on the Forms W-2G. In his petition, petitioner asserts: “I do
not gamble, therefore how could I win this money?” At trial,
petitioner testified: “I gamble a little bit, like an occasional
football game, you know, like the Super Bowl, so I can’t say that
I don’t gamble, but not slots.” Contrary to his testimony,
petitioner opened a customer slot account at Sunset Station in
1999. At trial, petitioner admitted he was a member of the slot
club at Sunset Station.
The assistant general manager at El Dorado testified that
when a player wins $1,200 or more, a “slot floor” employee
(employee) verifies the identity of the winner by obtaining a
driver’s license, State-issued identification, military
identification, or passport. The employee visually verifies that
the picture is that of the person before him. The employee fills
out a Form W-2G. The casino shift manager reviews the
information and approves the jackpot ticket for payment. El
Dorado accepts a verbal Social Security number from a winner who
presents other identification. El Dorado requires winners to
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Last modified: May 25, 2011