The Tax Court issued a summary opinion acknowledging that a woman who owned a trucking business took her slot machine playing seriously enough to qualify her as a professional gambler.

Linda M. Myers would spend part of her days operating her trucking business and then drive to a casino and spend the night playing slot machines. She wanted to be able to deduct $1.4 million in gambling losses for 2003 as an expense against her gambling winnings instead of as an itemized deduction. The Internal Revenue Service issued her a deficiency notice of $5,266 and said she was liable for a $1,055 accuracy-related penalty.

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