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employee's gross labor payroll. The EWTF plan also provides that
"contributions by an employee shall not be permitted under the
Plan". Under this plan, an employee's eligibility to receive
contributions is based upon his years of service, as defined
under the plan.
Gambling Winnings and Losses
Petitioner purchased a winning ticket and received $1,000 in
proceeds from the Kentucky Lottery Corporation in March 2000.
After obtaining the winning ticket in March, petitioner began
saving his (losing) tickets for the remainder of the year. The
aggregate cost of those tickets was $851. Petitioner claimed
$1,000 in gambling losses on the 2000 Form 1040. Respondent now
concedes that petitioner had gambling losses of $851 in 2000.
Social Security Benefits
Petitioner received and cashed Social Security benefit
checks totaling $13,531 in 2000.
Charitable Contributions
Petitioner claimed $4,143 in charitable contribution
deductions on the 2000 Form 1040 he submitted but kept no records
regarding the claimed contributions.
Home Mortgage Refinancing
On March 27, 2000, petitioner refinanced the mortgage on his
residence. In connection with the refinancing, petitioner paid
$337.50 in prepaid hazard insurance, $85.28 of interest due on
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