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Income Tax Keyed to Bankman
Groetzinger v. Commissioner
Citation:
480 U.S. 23 (1987)Facts
Petitioner, a manufacturer turned full-time gambler, earned $70,000 in gross winnings but had bet $72,032, accruing a net gambling loss of $2,032 in 1978. Petitioner did not report his gambling winnings or losses n his tax return. The Commissioner of Internal Revenue determined that the gambling winnings constituted taxable income under § 62(a) and that the gambling losses were deductible under § 162(a) as Petitioner was engaged in the trade or business of gambling.
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