Francis M. Gagliardi - Page 7




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         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.                                                         





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