Willie Albert - Page 3




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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                
                                                             (continued...)           






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