{"id":6965,"date":"2005-07-19T14:46:52","date_gmt":"2005-07-19T20:46:52","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6965"},"modified":"2026-04-11T13:34:22","modified_gmt":"2026-04-11T19:34:22","slug":"raul-antonieta-arizpe","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/07\/19\/raul-antonieta-arizpe\/","title":{"rendered":"Raul &#038; Antonieta Arizpe"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">07\/19\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-14__raul_and_antonieta_arizpe.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-14<\/a><\/p>\n<p>The taxpayers are Texas residents. \u00a0During tax year 2004, Ms. Arizpe had substantial gamblings winnings and losses from a casino located in New Mexico. \u00a0On their 2004 income tax returns, which were prepared by a Texas office of H&amp;R Block, the taxpayers listed the gambling winnings the casino reported on Form W-2G as income and claimed an equal amount of gambling losses as an itemized deduction. \u00a0On their New Mexico return, the taxpayers failed to allocate the gambling winnings to New Mexico, but claimed a refund for the entire $11,252 of tax withheld by the casino. \u00a0The Department denied the refund, citing insufficient substantiation of the claimed losses. \u00a0The taxpayers protested the denial and, at the hearing on their protest, presented evidence that established approximately one-half of the gambling losses claimed on their income tax return. \u00a0The hearing officer granted a portion of the taxpayers refund based on this evidence, but denied the balance of the refund due to a lack of evidence.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>07\/19\/2005 05-14 The taxpayers are Texas residents. \u00a0During tax year 2004, Ms. Arizpe had substantial gamblings winnings and losses from a casino located in New Mexico. \u00a0On their 2004 income tax returns, which were prepared by a Texas office of H&amp;R Block, the taxpayers listed the gambling winnings the casino reported on Form W-2G as [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6965","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Raul &amp; 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