Gregory Paul Imberger - Page 6

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          number sequence).  Neither petitioner nor respondent raised this            
          transposition in petitioner’s Social Security number, and we                
          shall treat it as a transposition.                                          
               On this record, we conclude that the Forms W-2G issued by              
          Sunset Station and El Dorado represent gambling income includable           
          in petitioner’s gross income for taxable year 2000.  We sustain             
          respondent’s determination.                                                 
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                                  Decision will be entered            
                                             for respondent.                          


























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