Dettwiler v. Wisconsin Department of Revenue

¶ 1. Daniel W. Dettwiler appeals the circuit court's order affirming a determination by the Wisconsin Tax Appeals Commission that rejected his contention that he could subtract claimed gambling losses from his reported gambling income on his 2002 Wisconsin tax return. We affirm.

I

¶ 2. As material, the parties stipulated that Dettwiler "claims that he had income from gambling winnings in the amount of $99,252.60" in 2002, and "further claims that during the year 2002 he had gambling losses in the amount of $41,637." Dettwiler "identified his occupation" on his "2002 U.S. Individual Tax Return"…