The petitioner was a recreational gambler who incurred substantial gambling losses. The court sustained the denial of gambling-related deductions, and even denied more gambling loss-related deductions than IRS asserted, because the petitioner failed to substantiate the losses. While the petitioner submitted "cash submitted" and "cash recycled" documents as evidence of losses, the petitioner's documents and other evidence did not show how much money she left with daily. Burrell v. Comr., T.C. Memo. 2014-217.