SECTION 165 (d) OF THE INTERNAL REVENUE CODE UNREASONABLY AND UNCONSITUTIONALLY DISCRIMINATES AGAINST PROFESSIONAL GAMBLERS.
GAMBLING IS WAY OF LIFE IN AMERICA AND THIS ARCHIAC CODE FROM THE TIME WHEN GAMBLING WAS A TABOO SHOULD BE REVOKED AS SOON AS POSSIBLE.
THIS TAX LAW NOT ONLY DISCRIMINATES AGAINST PROFESSIONAL GAMBLERS BUT IN TURN RESTRICTS A PROFESSION WHICH IS LEGAL. IF A PROFESSION IS LEGAL, HOW COME LOSSES CANNOT BE DEDUCTED BUT GAINS ARE TAXED. IT IS LIKE "HEADS I WIN AND TAILS YOU LOSE" VERY, VERY UNFAIR