Au v. Comr., T.C. Memo. 2010-247, aff'd., No. 11-70270, 2012 U.S. App. LEXIS 19914 (9th Cir. Sept. 21, 2012)

(petitioners had no gambling winnings and, therefore, could not deduct gambling losses of $40,488; "Turbo Tax Tim Geithner" defense not allowed - taxpayers had prepared return utilizing H&R Block's "Taxcut" software which allowed deduction without gambling winnings; taxpayers did not consult Code and simply relied on the fact that "Taxcut" had been approved by IRS; no reasonable cause shown for the underpayment).