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$30,000 to $35,000. Petitioners would travel with $1,000 to
$4,000 in cash on each of their gambling trips, which they would
spend before they used markers against their lines of credit.
When petitioners had spent all of their cash, they would
utilize markers, which are self-generated checks from the patron
to the casino representing the patron’s draws against a line of
credit with the casino. The marker is paid to the patron in
either cash or casino chips. Petitioners would obtain markers in
$2,000 or $2,500 increments. Approximately 40 to 45 days after
obtaining a marker, the dollar amount of the marker would be
debited from petitioners’ Equity Line of Credit at Compass Bank
of Decatur, Alabama (line of credit). In 2002, $50,500 in
markers was withdrawn from petitioners’ line of credit. However,
that dollar amount does not include markers that petitioners paid
off with gambling winnings or other available cash before they
exited a casino.
Mr. Hardwick kept a log of petitioners’ gambling winnings
and losses during 2002 that consisted of one, lined yellow, piece
of notebook paper containing his notations.3 The log also
3The log, which appears to contain some mathematical errors,
including the last notation for 2001, which according to the
Court’s calculation should have been a $50,530 loss instead of a
$50,580 loss, provides the following notations pertinent to 2002
(the Court has numbered the log entries by line as follows in the
far left hand column for ease of reference):
(continued...)
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