Legal Opinion
Gold Coast Hotel & Casino v. United States
Court of Appeals for the Ninth Circuit
Decided October 16, 1998No. 96-17236PublishedCited by 5 opinions
1Opinion of the Court
WHALEY, District Judge.
The United States of America and Commissioner of Internal Revenue appeal the district court’s grant of summary judgment in favor of Gold Coast Hotel & Casino, et al The district court held that a casino using the accrual method of accounting may deduct the value of slot club points won by a slot club member in the tax year in which the member has accumulated the minimum number of points necessary to redeem a prize. We affirm.
FACTUAL BACKGROUND
Gold Coast Hotel & Casino (“Gold Coast”) is a Nevada limited partnership formed in 1985 for the purpose of operating a licensed…
2Cases cited9 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Brown v. HelveringSupreme Court of the United States · 1934
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Interex, Inc. v. Commissioner ofCourt of Appeals for the First Circuit · 2003
- Massachusetts Mutual Life Insurance v. United StatesUnited States Court of Federal Claims · 2012
- Gold Coast Hotel & Casino v. United StatesCourt of Appeals for the Ninth Circuit · 1998
- Giant Eagle Inc v. Commissioner IRSCourt of Appeals for the Third Circuit · 2016
- Giant Eagle Inc v. Commissioner IRSCourt of Appeals for the Third Circuit · 2016