- 3 -
jackpots of $1,200 and $1,600, from Mashantucket Pequot Gaming
Enterprise/Foxwoods Casino Resort (Foxwoods) and Cache Creek
Casino Resort (Cache Creek), respectively. Foxwoods and Cache
Creek sent petitioner Forms W-2G, Certain Gambling Winnings,
reflecting the jackpot payments. Petitioner’s gambling losses
exceeded her gambling winnings in 2003.
Petitioner received Social Security disability benefits of
$10,312 during 2003.
On April 15, 2004, petitioner filed a Form 1040, U.S.
Individual Income Tax Return, for 2003. Petitioner claimed head
of household filing status. Petitioner reported wage income of
$12,126, pension distributions of $1,657, and unemployment
compensation of $4,566, for total income of $18,349. Petitioner
deducted $3,000 for qualified tuition and related expenses and
reported adjusted gross income of $15,349. After taking a
standard deduction of $7,000, an earned income credit of $3,868,
and an additional child tax credit of $163, petitioner requested
a refund of $6,108. Petitioner did not report her gambling
winnings or her Social Security disability benefits.
On April 4, 2005, respondent sent petitioner a notice of
deficiency for 2003. Using information received from third
parties, respondent determined petitioner received but did not
report: (1) Gambling income from Foxwoods of $1,200; (2)
gambling income from Cache Creek of $1,600; and (3) Social
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011