Nevada taxpayers claimed that they had “extensive” knowledge of VIDEO POKER, and employed a strategy based on statistical information, and based on this, considered themselves to be professional gamblers. Husband owned an appliance repair business, wife was an accountant. Wife failed to report the gambling winnings from W2-G on their tax returns. Wife mistakenly thought… Continue reading What Other Factors Go Into Establishing Whether or Not Someone is a Professional Gambler? Mercier V US Tax Court June 6, 2023