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Based on such analyses and assumptions, the Hollywood’s
computer-generated records reflect that, after calculating
your Coin-in, Coin-out, all Jackpots won and/or your rated
Table play, for the calendar year 1999, you experienced an
aggregate $6,600.00 gaming loss. * * *
Further, petitioner offered into evidence, to substantiate
his gambling loss deductions, a computer printout, which he
claims was issued by Grand Victoria Casino, of numerical
transactions which show values for “money in”, “money out”, and
“net proceeds”. Said computer printout was received into
evidence by the Court. Petitioner could not explain how the
information on the computer printout was compiled or its specific
implications. Also, the computer printout did not contain
petitioner’s name; it did not contain the name of any casino; and
petitioner did not substantiate that the computer printout
displayed transactions of his own personal account.
As previously stated, at trial, petitioner claimed that he
had additional documents and other evidence to support his
claimed gambling loss deductions. However, he did not possess
this evidence at the time of trial. The Court left the record
open and gave petitioner 30 days to present these documents and
other support to respondent. Petitioner did not avail himself of
the opportunity to submit this evidence, and on January 13, 2005,
the record in this case was closed.
We have taken into consideration petitioner’s testimony and
the documents offered into evidence by petitioner. Although the
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