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her experience that a slot machine would stay “hot” for a few
weeks once it started paying.
Documentation of the Gambling Activity
The casinos gave petitioner Forms W-2G, Certain Gambling
Winnings, when she won $1,200 or more on the slot machines. The
casinos also provided petitioner a player card that she could
insert into the slot machines to track her activities. The
player card, when inserted into the machine, would record the
amounts petitioner gambled and the amounts she won. Each year,
the casinos would process the player card information to generate
an annual profit and loss statement for petitioner. While
petitioner used her player card most of the time, she did not use
it every single time. The profit and loss statements were thus
not a complete reflection of petitioner’s gambling activities
because they lacked any gambling petitioner did without the
player card.
Petitioner was not interested in the non-recordkeeping
benefits the player card offered, such as free lodging and meals.
She only wanted it to track her profits. In fact, petitioner was
disappointed when the casino offered her a free trip to Las Vegas
because she thought she must have been losing too much money at
her gambling activity for the casino to offer her such a trip and
an opportunity to lose more.
Petitioner did not find it necessary to keep her own written
set of separate gambling records. She knew in her head how much
she had won or lost each day. In addition, the casinos
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