Marc Mancini v. Cir ( 2021 )

NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS JUN 29 2021
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
MARC L. MANCINI, No. 19-73302
Petitioner-Appellant, Tax Ct. No. 16975-13
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted June 21, 2021**
Before: SILVERMAN, WATFORD, and BENNETT, Circuit Judges.
Marc L. Mancini appeals from the Tax Court’s decision, following a bench
trial, upholding the Commissioner of Internal Revenue Service’s determination of
a deficiency for tax year 2010. We have jurisdiction under 26 U.S.C. § 7482(a)(1).
We review de novo. Hongsermeier v. Comm’r, 621 F.3d 890, 899 (9th Cir. 2010).
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
We affirm.
The Tax Court properly upheld the Commissioner’s deficiency
determination because Mancini’s gambling losses incurred from 2008 through
2010 did not qualify as deductible casualty losses. See I.R.C. § 165(c)(3) (limiting
casualty deductions to “losses of property not connected with a trade or business or
a transaction entered into for profit, if such losses arise from fire, storm, shipwreck,
or other casualty, or from theft”).
The Tax Court properly concluded that the Commissioner’s acceptance of
Mancini’s amended tax returns for the 2008 and 2009 tax years did not preclude
the disallowance of Mancini’s claimed net operating loss carryover deductions for
the 2010 tax year. See Little v. Comm’r, 106 F.3d 1445, 1453 (9th Cir. 1997) (“It
is well settled that the Commissioner’s failure to challenge a taxpayer’s treatment
of an item in one taxable year is irrelevant in the determination of the proper
treatment of a similar item in a different taxable year.”); see also I.R.C. § 172 (net
operating loss deductions).
AFFIRMED.
2 19-73302