That same year petitioners also sustained $6,983.25 in gambling losses.
That year petitioner husband won $5,060 on slot machines at three different casinos. Petitioners resided in Agoura Hills, California, when they filed their petition.ĭuring 2013 petitioner husband engaged in a variety of recreational gambling activities: he bet on college and professional sports, played slot machines, and bought lottery tickets. The stipulation of facts and the attached exhibits are incorporated herein by this reference. Some of the facts have been stipulated and are so found. After concessions, 1 the issues for decision are whether petitioners: (1) must include gambling winnings of $5,060 in their gross income and (2) may use their gambling losses to offset their gambling winnings. VASQUEZ, Judge: With respect to petitioners’ Federal income tax for 2013, respondent determined a deficiency of $2,430. William Bon Viso and Clare Bon Viso, pro sese. COMMISSIONER OF INTERNAL REVENUE, Respondent WILLIAM BON VISO AND CLARE BON VISO, Petitioners v.