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winnings and cash withdrawals at the casinos on slot machine
play, the best methodology to accurately determine Mr.
Gagliardi’s gambling losses for the years in issue would be to
determine the total amount of money wagered on slot machine play.
This methodology is substantially similar to the method Mr.
Hunner used to compute Mr. Gagliardi’s gambling losses.
E. Lay Witness Testimonial Evidence
Mr. Hunner credibly testified that on the unique facts in
this case the methodology for determining and reporting gambling
losses was accurate.
Ms. Serum corroborated the amount of time Mr. Gagliardi
spent gambling at the casino slot machines during the years in
issue. Ms. Serum corroborated that Mr. Gagliardi did not live a
lavish lifestyle during the years in issue.
F. Conclusion
At trial, respondent argued: “When all of the facts of this
case are presented, only one thing is going to be certain--that
Mr. Gagliardi wants the Court to believe that his claimed losses
* * * were incurred because he says so.”26 (Emphasis added.) We
disagree. The voluminous contemporaneous and other documentary
evidence, the corroborating testimonial evidence of an eyewitness
26 Mr. Nicely stated that because Mr. Gagliardi gambled at
Indian Nation casinos, which are less uniform than casinos
elsewhere, it is uncertain whether using a Players’ Club card on
a “class 2 machine”, or at an Indian Nation casino, could track
all of a player’s gambling.
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Last modified: March 27, 2008