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section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Respondent determined a $1,364 deficiency in the 2003
Federal income tax of Willie Albert, a.k.a. Guillermo Gonzalez,
(petitioner). Respondent determined that petitioner failed to
report $6,974 as compensation for services and $12,258 in
gambling income. Petitioner conceded that he received and failed
to report $6,974 as compensation for services in 2003. The issue
for decision is whether petitioner had $12,258 in taxable
gambling income.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
was filed, petitioner resided in Moreno Valley, California.
Petitioner was an attendee at an off-track betting site
operated by the Los Angeles Turf Club, Inc. In 2003, petitioner
presented for payment winning tickets totaling $12,258, for which
he signed Forms 5754, Statement by Person(s) Receiving Gambling
Winnings.1
1 Form 5754 (2002) states the following above the signature
line:
Under penalties of perjury, I declare that, to the
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