[adanthar]

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I think that you are misunderstanding my interpretation of driller's statement.

A person that gets into a tournament via satellite will have a larger taxable income for the entire tournament process than a person that buys in directly. They will both win 90k for the tournament proper, but the satellite person also has the income from the satellite win. We have no idea where the person that bought in directly got their money from, so it is not being considered a part of the tournament process.

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Oh, yeah I see what you mean. But that's only important if you're an amateur living in a no gambling deduction state. Pros don't care since we net everything, and regular amateurs won't be affected unless they hit the AMT (in which case they should just file as a pro in the first place.) So ultimately, isn't this rather irrelevant?