Staking someone (online) -- tax question

[JackOfSpeed]

If I want to stake someone for an online tourney, can I net the expense (if he loses) against my wins when I file as a professional gambler?

Does the new legislation make such an arrangement a bad idea...in the sense that the IRS, if I was audited, wouldn't accept email correspondence indicating a staking arrangement as legitimate?

(aside: I know staking someone is generally a bad idea on 2p2, but you'll have to trust me that it would make $-sense in this case, if I can net a loss as a loss)

[JackOfSpeed]

*bump* for the daytime crowd

[Gomez]

I am not an expert, but I would say yes.

I do have a degree in accounting and I did stay at a Holiday Inn Express last night.