David,
Tax law is extremely complicated. Sometimes what appears "easy" is really very difficult. To reduce the application of tax law to a "one coat fits all" book does not do justification to those individuals who rely upon the available written material to answer their questions.

Every problem is unique. For example, on September 27th, 2005 the Tax Court decided in
Tomko v. Commissioner, T.C. Summary 2005-139:
Money withdrawn from bank machines on days the taxpayers gambled substantiated at least most of the taxpayers' claimed gambling losses.

Prior to this decision the IRS was throwing out gambling losses sopported by ATM withdrawals. Yet many books on the market recommend using these very withdrawal slips as support for the loss deduction. Also the Government does not have to agree with this decision and may or may not appeal to the next higher level. It is called nonacquiescence.

It would be my guess the IRS will still be disallowing gambling losses supported by ATM withdrawals. So you see Dave one has to be very careful when it comes to ones own situation.

Jim