LOUIS NOTO AND ANN NOTO, Plaintiffs, v. UNITED STATES, Defendant. United States District Court, D. New Jersey. 598 F.Supp. 440, 54 A.F.T.R.2d 84-6359, 84-2 USTC ¶ 9856 (Cite as: 598 F.Supp. 440) Civ. A. 83-3952. September 21, 1984. Suit was filed by taxpayer when the Internal Revenue Service denied income tax refund claim. The District Court, Lacey, J., held that for taxpayer, a gambler, to...