Question concerning states where you can't deduct gambling losses

[_Z_]

Certain states like MA don't allow you to deduct gambling losses unless you file as a professional. So if your winning sessions total $100,000, and your losing sessions total $95,000, you have to pay taxes on $100,000. In MA this means you'd be paying $5300 in taxes on $5000 of income.

I file as a pro, so this doesn't affect me directly, but I'm curious:

1. Do people actually file correctly in these cases?
2. If this issue came up in court, does the fact that this method of taxation is clearly unfair and against the spirit of the tax code hold any legal weight?

Thanks,
Z