MEMORANDUM **
Marc L. Mancini appeals from the Tax Courts decision, following a bench trial, upholding the Commissioner of Internal Revenue Services determination of a deficiency for tax year 2010. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo. Hongsermeier v. Commr, 621 F.3d 890, 899 (9th Cir. 2010). We affirm.
The Tax Court properly upheld the Commissioners deficiency determination because Mancinis gambling losses incurred from 2008 through 2010 did not qualify as deductible casualty losses. See I.R.C. § 165(c)(3) (limiting casualty deductions to “losses of property not connected with a trade or business or a transaction entered into for profit, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft”).
The Tax Court properly concluded that the Commissioners acceptance of Mancinis amended tax returns for the 2008 and 2009 tax years did not preclude the disallowance of Mancinis claimed net operating loss carryover deductions for the 2010 tax year. See Little v. Commr, 106 F.3d 1445, 1453 (9th Cir. 1997) (“It is well settled that the Commissioners failure to challenge a taxpayers treatment of an item in one taxable year is irrelevant in the determination of the proper treatment of a similar item in a different taxable year.”); see also I.R.C. § 172 (net operating loss deductions).
AFFIRMED.