BOOCHEVER, Circuit Judge:
Boyd, a professional poker player, managed the cardroom at a casino and played in the games himself to attract customers. Boyd brought a refund claim in the district court, seeking to deduct as business expenses his poker losses, his contributions to the house take or "take-off" on each hand, and his tipping expenses. In the alternative, he contended that his contractual share of the house take was wagering income and that he could offset...
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