Robert K. and Cheryl Hardwick - Page 6

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               Petitioners received win-loss statements from the Grand                
          Casino Biloxi and the Grand Casino Tunica.  A win-loss statement            
          is generated from a Players’ Club card, which is a magnetically             
          encoded card that patrons of a casino may use when playing slot             
          machines.  The Players’ Club card enables the casino to track a             
          patron’s gambling activities by date and time, slot machine                 
          winnings and losses, and may provide free “comped” room, drink,             
          and food for “high rollers”, or points that may be exchanged by             
          the patron for food, drink, or merchandise.  However, for at                
          least two of petitioners’ gambling trips, on March 2 and April 6            
          and 7, 2002, there are no win-loss statements for their Players’            
          Club cards.  In exchange for their patronage as established by              
          using Players’ Club cards, petitioners received free food in                
          casinos, free rooms at the casino hotels, and free room service             
          (except for gratuities).                                                    
               The Grand Casino Biloxi win-loss statement for Mr. Hardwick            
          reflects that he won $93,822, and lost $94,775, for a net loss of           
          $953 for 2002.  The Grand Casino Biloxi win-loss statement for              
          Cheryl Hardwick (Mrs. Hardwick) reflects that she had no winnings           

          that relate specifically to gambling winnings and losses for                
          2002, it appears that petitioners may, after removing the $50,580           
          loss from 2001 (log entry No. 1), have had net gambling winnings            
          of $3,400 [$19,000 (log entry No. 2) - $18,000 (log entry No. 3)            
          - $25,000 (log entry No. 4) - $1,100 (log entry No. 6) + $14,000            
          (log entry No. 7)  + $500 (log entry No. 11) - $26,000 (log entry           
          No. 12) + $40,000 (log entry No. 13)], even without including any           
          portion of the $24,000 jackpot from the Grand Casino Tunica on              
          Sunday, June 9, 2002.                                                       

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