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Petitioner did not maintain a diary or any other
contemporaneous record reflecting either his winnings or his
losses from gambling during the 1999 taxable year. At trial,
petitioner did not testify to any specific gambling losses he
incurred during taxable year 1999. However, in an attempt to
substantiate his gambling losses, petitioner offered into
evidence a letter from Hollywood Casino addressed to petitioner.
Such letter was received into evidence by the Court. The letter
from Hollywood Casino stated, in pertinent part:
We are in receipt of your request for your gaming
history at Hollywood Casino - Aurora, Inc. (“Hollywood”) for
the calendar year 1999.
Kindly note, that our system records a total win or
loss amount on slot gaming activity during your trip(s)
based on information captured with the use of a player-
tracking card. Accordingly, slot play without the insertion
of your player-tracking card cannot be captured.
* * * * * * *
The records provided are based on “rating information”
and are not accounting records. Stated differently,
Hollywood either employs raters, whose responsibility it is
to walk the Casino floor and record the amount placed into
play by a patron as well as the time spent by such patron
playing a particular game, or uses electronically-computed
rating entries. Such information is then input into the
Hollywood’s computer system which, by means of certain
proprietary statistical analyses which account for the type
of game, amount wagered, time of play, and statistical
advantage of the game played, generates these rating
reports. Therefore, based on such analyses and in order to
represent the same as records of gaming wins or losses, it
must be assumed that (i) the rating information placed into
the computer system is accurate and (ii) except as otherwise
noted, no other extraordinary winnings were held.
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