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There has been a flurry of court circumstances in the past decade involving gamblers who search to be labeled as being within the commerce or enterprise. There have been a number of instances the place the IRS agreed that the taxpayer was knowledgeable gambler, others by which the Tax Court rejected the gambler’s claims, and a few where the Tax Court overruled the initial IRS dedication and found the taxpayer truly was in a commerce or business, most lately, in February of this yr, in the case of a poker player who succeeded in deducting travel bills for his journeys to Las Vegas and Atlantic City casinos by displaying the court that he performed tournaments most weeks within the 12 months.
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