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There has been a flurry of court docket cases prior to now decade involving gamblers who search to be classified as being in the commerce or enterprise. There have been several circumstances the place the IRS agreed that the taxpayer was a professional gambler, others wherein the Tax Court docket rejected the gambler’s claims, and some the place the Tax Court overruled the preliminary IRS willpower and found the taxpayer truly was in a trade or enterprise, most not too long ago, in February of this yr, within the case of a poker player who succeeded in deducting journey bills for his trips to Las Vegas and Atlantic Metropolis casinos by exhibiting the court that he performed tournaments most weeks within the 12 months.
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