whse. ops

Gambling: Roulette - A person claims that he knows a foolproof way to always win money at roulette. Since that is so, he claims it is not gambling. Rather, it's an investment. I know he's convinced himself of that.

My question: He claims he'll always make money ( because he has a so-called system ). Can he legally prove that what he's doing at the roulette table is actually a business, and not gambling?

For what reason?

professional gambling is even a business for some tax purposes...

Gambling implies relying on some amount of luck, isn't that so?
My original question is looking for this specific answer: Can anyone know the roulette wheel so much, that for him it is not luck at all? He claims to win everytime. So again, can he claim that LEGALLY, HIS ENDEAVOR IS NOT GAMBLING AT ALL?

I'm not asking if gambling can be considered a business. But for the specific situation described above, would that no longer be considered gambling?

There is no such system--it is gambling.