Probable not. To qualify as a professional gambler – in other words, you’re in the business of gambling – you must show that you are legitimately engaged in gambling activities with the expectation of turning a profit. The IRS often contests these matters and usually prevails in the courts. In the latest example, a taxpayer who essentially lived at casino hotels ran out of luck (Boneparte, TC Memo 2015-128). Here is link:  https://www.leagle.com/decision/intco20171002z09