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MATTER OF KARLSBERG v. TAX APPEALS TRIBUNAL OF STATE OF NEW YORK

509668.

85 A.D.3d 1347 (2011)

925 N.Y.S.2d 237

2011 NY Slip Op 4788

In the Matter of KATHLEEN KARLSBERG, Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

Appellate Division of the Supreme Court of New York, Third Department.

Decided June 9, 2011.

LAHTINEN, J.

Federal tax law permits an itemized deduction for gambling losses up to the full amount of gambling income (see Internal Revenue Code [26 USC] § 68 [c] [3]; § 165 [d]). Respondent Tax Appeals Tribunal determined that the amount of New York's itemized deduction for gambling losses is reduced pursuant to Tax Law § 615 (f) for taxpayers with higher income levels. Petitioner, who had significant gambling winnings as well as equally significant...

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