And so were so many of Tal's sacs, and yet he was world champion.

Computers suggest excellent, and in some cases, even perfect play, but it is a mistake to judge every move based on perfect play. Any evaluation of a move or a plan, I think, should be contingent on the *likelihood* that perfect play is actually played... by a human.

...Computers suggest excellent, and in some cases, even perfect play, ... Any evaluation of a move or a plan, I think, should be contingent on the <*likelihood*> ....>

Now that's prune if ever there was. Ah, I should explain by means of a little antidote ....

When our friend Parsifal was a young gun (or was it sword?) striving for his first ever IM norm and trying to earn a crust by picking up the occasional tournament prize .... he wasn't sure how he should declare his winnings to Big B(r)other (that is, the IRS). So he explained the source of his weath and was told by the officer

<Oh no, you don't have to declare chess winnings as income. It counts as gambling!>

As to the alternative slang definitions, must be a joke.

I guess the IRS officer must have had a rating of at least 2600 to know that ;) >

If an American IRS agent told anyone that, (s)he should be fired for incompetence. In the first place, I don't think chess constitutes gambling. "Gambling income includes, but is not limited to, winnings from lotteries, raffles, horse races, and casinos." (Quoted from IRS Topic 419, below.) Chess is not on the list of specific items, nor is it closely analogous to any of them - no cards, dice, etc. Second, gambling income is fully taxable and, indeed, gambling losses cannot be directly offset against gambling winnings:

<Topic 419 - Gambling Income and Losses

The following rules apply to casual gamblers. Gambling winnings are fully taxable and must be reported on your tax return. You must file Form 1040 (PDF) and include all of your winnings. Gambling income includes, but is not limited to, winnings from lotteries, raffles, horse races, and casinos. It includes cash winnings and also the fair market value of prizes such as cars and trips. For additional information, refer to Publication 525, Taxable and Nontaxable Income.

A payer is required to issue you a Form W-2G (PDF) if you receive certain gambling winnings or if you have any gambling winnings subject to Federal income tax withholding. All gambling winnings must be reported on your Form 1040, including winnings that are not subject to withholding. In addition, you may be required to pay an estimated tax on your gambling winnings. For information on withholding on gambling winnings, refer to Publication 505, Tax Withholding and Estimated Tax.

You may deduct gambling losses only if you itemize deductions. However, the amount of losses you deduct may not be more than the amount of gambling income reported on your return. Claim your gambling losses on Form 1040, Schedule A, as a miscellaneous itemized deduction that is not subject to the 2% limit.

When I used the abbreviation <IRS> it was simply that it is known internationally, not because I was referring specifically to USA.

Jim Plaskett is British (and no doubt proud of it) In GB tax on casual gambing is imposed not on winnings, but on the bet itself. But in chess tournaments there might have been a loophole because the tournament organisers do not, as far as I know, pass on any fraction of the entry fee to the government. Or didn't then, anyway.

The other side of the coin .... if you lost at gambling in GB you couldn't claim anything back - a case of "what's source for the duck is source for the drake" or <to avoid possible confision> "what's sauce for the goose is sauce for the gander".

But back to the main point, I guess I'm just agreeing with earlier comments comment about playing moves OTB to optimise your chances of getting a result. And Jim's tactical shot here is a fine example

At the World Open 2009 I got about $1,400 from ending third shared in my section. They sent me a 1099-MISC, which is a form used to report miscellaneous income. When they send you that form, that means they sent it to the IRS as well, which means the IRS is aware of that income. So, the system is smart enough. If you make certain amount of miscellaneous income (I think it is more than $500), the payer has no notify the IRS. And it makes it quite clear for you that you have to report it.

Of course, your losses before that point (and, I'm sure there are many, for those who live at the casinos)are deductable up to earned income. certainly you can offset losses against winnings, just make sure to have written records, in case you are autidted. If you are a proven, career gambler, and this is truly your line of work, I think you car carryforwards losses. Perhaps 3-5 year window.

Of course, your losses before that point (and, I'm sure there are many, for those who live at the casinos)are deductable up to earned income. certainly you can offset losses against winnings>

It's not that simple. As I said before, IRS Topic 419 provides,

<Topic 419 - Gambling Income and Losses

The following rules apply to casual gamblers. Gambling winnings are fully taxable and must be reported on your tax return.

...

You may deduct gambling losses only if you itemize deductions. However, the amount of losses you deduct may not be more than the amount of gambling income reported on your return. Claim your gambling losses on Form 1040, Schedule A, as a miscellaneous itemized deduction that is not subject to the 2% limit.>

Suppose that you are a casual gambler, and that in 2012 you hit a big jackpot and won $10,000, and also lost $10,000 on other gambling outings that year. The casino will give you a 1099 for the $10,000 win, so you're forced to report it (you're <supposed> to report lesser wins too, of course, but in practice people rarely do so). It's counted as ordinary income. But you can take a miscellaneous itemized deduction for your $10,000 in losses, so no problem, right? Not necessarily.

1. If you don't itemize (and it's not in many people's economic interest to do so), you're S.O.L. You are taxed on the $10,000 gain and get no offset at all for the equal amount in losses.

2. As you say, you'd better be able to prove your losses - which will be very difficult or impossible for many. (On the rare occasions that I go to casinos, I keep track of how much I win or lose, but the casino doesn't give me anything certifying that amount. Even if one kept a diary of one's wins and losses (which I doubt is common), I doubt that the IRS would accept that as competent evidence.)

Although it´s darn close!

The critical refutation lies in a check at e4. If white takes on c8 at move 21 there comes 21...Qxg5! 22 Bxe6 Qxe3+ 23 Kg2 and now not 23...Qxd2? nor 23...Qxe6? but 23...Qe4+!

This disruptive check settles it, for it forces the white king to no longer play a role as aggressor from g2.

I am quite serious.

After 24 Kg1 comes 24...Qxe6!
The Kingpin piece mentioned in my comment of Dec-24-19 shows how, with the white king at g2, the capture of 23...Qxe6 does not suffice. But having forced the king back to g1 it now works.