- 7 - total numbers of documented days Mr. Gagliardi was at the casinos:5 Month 1999 2000 2001 January 13 26 24 February 4 18 21 March 8 22 24 April 19 20 27 May 16 24 19 June 12 25 21 July 22 22 15 August 18 23 19 September 25 22 23 October 25 22 24 November 26 11 20 December 21 25 20 Total 209 260 257 In addition to the documented days, which are supported by a summary calendar of Mr. Gagliardi’s Forms W-2G, Certain Gambling Winnings, “jackpot” winnings, winnings of $1,200 or more, and cash withdrawals at various casinos (the gambling calendars),6 Mr. Gagliardi gambled at the casinos on days not reflected on the gambling calendars (i.e., in addition to the 209, 260, and 257 documented days for 1999, 2000, and 2001, respectively). Such 5 During January, February, and March of 1999, Mr. Gagliardi was admitted into Sober Living by the Sea for his gambling disorder. This accounts for the lower number of days gambled during this period. 6 Petitioner attached gambling calendars as an appendix to his opening brief. Attachments to a brief are not evidence. See Rules 143(b), 151(e). The parties, however, stipulated the gambling calendars, and the Court received them into evidence at trial. Accordingly, we rely on the gambling calendars admitted into evidence at trial and not the documents attached to petitioner’s brief.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008