[pokerrookie]

[ QUOTE ]
The case at question cannot be used as a precedent.

-- Russ Fox

[/ QUOTE ]

Russ,
Thanks for taking the time to weigh in on this. I'm curious, though, when is a case able to be used as a precedent? And how is this case different in that regard? I am not questioning the statement, as the lawyer that sent me the case stated the same thing, but I was curious about what would qualify.

Also, in the case above, she was making some money at trucking, and zero monies at slots. Is it odd that the IRS allowed her to effectively state that her livelihood depended on slots, in filing as a professional gambler?