Federal and State Tax Issues

"The Incidence Of Taxes On Casino Gambling," American Journal Of Economics And Sociology , July 1991: 50.

Aguilera, Bruce A., "IRS Throws Nevada Casino Dealers a New Curve...Dealers Swing and Miss," The Gaming Lawyer , Spring 1988.

Barton, Peter, "Guess Who's Looking For His Cut?" Wisconsin Bar Bulletin , Vol. 61, Nov. 1988: 10.

Blau, Charles W., "Tax Treatment Of Gambling," Gaming Enforcement , American Bar Association Center For Continuing Legal Education And The Criminal Justice Section, 1997: E-51.

Blau, Charles W., "Tax Treatment of Gambling: The Pros and Cons," Gaming Law Review , Vol. 5, No. 1, 2001: 11.

Borg, Mary O., Mason, Paul M. and Shapiro, Stephen L., "The Incidence of Taxes on Casino Gambling: Exploiting the Tired and Poor," American Journal Of Economics And Sociology , No. 3, July 1991.

Brant, Larry J., "The Evolution of the Phrase 'Trade or Business': Flint v. Stone Tracy Company [31 S. Ct. 342] to Commissioner v. Groetzinger [107 S. Ct. 980]-An Analysis with Respect to the Full-Time Gambler and the Investor," Gonzaga Law Review , Vol. 23, 1987/1988: 513.

Caterini, John R., "Gambling Loss Deductions and the United States Supreme Court's Commissioner v. Groetzinger Definition of 'Trade or Business' (Selected Developments in Massachusetts Law)," Boston College Law Review , Vol. 30, March 1989: 729.

Charles, Lee David, "Gambling as a Trade or Business (Supreme Court Decisions in Taxation: 1986 term) (case note)," Tax Lawyer , Vol. 41, Winter 1988: 541.

Clotfelter Charles T., and Cook, Philip J., Implicit Taxation in Lottery Finance , Durham , NC: Duke University , 1987.

Clotfelter, Charles T., "On the Regressivity of State-Operated 'Number' Games," National Tax Journal , 1979: 32.

Clotfelter, Charles T., "The Promise of Public Revenue From Casinos, In Casino Development: How Would Casinos Affect New England 's Economy?" Proceedings of Federal Reserve Bank Symposium , June 1, 1995 , edited by Robert Tannenwald. Boston , MA : Federal Reserve Bank of Boston , 1995.

Cohen, Bryan J., "Gambling With Uncle Sam: An Overview Of Tax Policies Toward Gambling Income," Gaming Law Review , Vol.1, 1997: 487.

Dziedziak, Bryan J and Moses, Lisa E., "State Tax Planning Can Reduce Cost of Expanding Gaming Operations Outside Nevada ," Gaming Research & Review Journal , Vol. 1(1) 1994: 27.

Estate And Gift Tax Decisions, "Gambling Debts Were Disallowed As Estate Deductions Where Not Enforceable Under State Law. Estate Of Chagra, T.C. Memo. 1990," The Banking Law Journal , Vol. 108, January/February, 1991: 94.

Ford, Brian R. and Barney, Timothy J., "Tax Reform Act of 1986 on the Casino Industry," Casino Gaming , January 1987.

Gold, Steven D. "State Fiscal Brief. Are Casinos A Windfall For State Budgets?" Center For The Study Of The States, Nelson A. Rockfeller Institutes Of Government, July, 1995.

Greenless, Malcolm, "Income Taxation of Casino Operations," The Gambling Papers: Proceedings of the Fifth National Conference on Gambling and Risk Taking , 1982: 51.

Gu, Zheng, "Analysis of the Potential Impact of the Players' Withholding on the Gaming Industry," Hospitality Research Journal , Vol. 19, No. 3, 1995.

Haller, Linda L., "The Business of Betting: Proposals for Reforming the Taxation of Business Gamblers," Tax Lawyer , Vol. 38, Summer 1985: 759.

Hestermann, Dean, "In Defense of Casinos," State Tax Notes , September 1995.

Ivancevich, Susan H. and Fried, Bernard, "Contemporary Tax Issues in the Gaming Industry," Gaming Research & Review Journal , Vol. 2(1) 1995: 31.

Jampel, Alexander R., "Gambler Finds Better Odds Against The Internal Revenue Service," Loyola Entertainment Law Journal , Vol. 8, Spring 1988: 429.

Johnson, Cathy M. And Meier, Kenneth J., "The Wages Of Sin: Taxing America's Legal Vices," Western Political Quarterly , September 1990: 43.

Kanter, Burton W., "When The Chips Were Down, Did Dad Make a Gift?" The Journal of Taxation , Vol. 74, April 1991: 263.

Katz, I. Jay, "Did Zarin Have a Tufts Day at a Casino Made Out of Kirby Lumber," University of California at Davis Law Review , Vol. 26, Winter 1993: 261.

Kellogg, John C., "The Federal Tax of Winnings, Losses, and Expenses of the Sports and Casino Bettor," The Gambling Papers: Proceedings of the Fifth National Conference on Gambling and Risk Taking , 1982.

Kulper, Douglas E., "Taxpayer Rolls The Dice And The IRS Craps Out: Forgiveness Of Gambling Debts Is Not Income In Zarin v. Commissioner," Utah Law Review , 1991: 167.

Marroni, Mark J., "Zarin V. Commissioner: Does A Gambler Have Income From The Cancellation Of A Casino Debt?" New England Law Review , Vol. 27, 1993.

Mason, Paul M., "A Comparison of Resident Versus Non-Resident Incidence of Taxes on Las Vegas Casinos," Gambling Research: Proceedings of the Seventh International Conference on Gambling and Risk Taking , Vol. 2, edited by William R. Eadington. Reno , NV : University of Nevada , Reno , 1988.

Momjian, Albert, "When Is a Gambling Win Part of Marital Property?" ( Pennsylvania ), Pa. L.J. Rep ., Vol. 12, February 20, 1989 : 3.

New Developments, "Income From Floating Casinos Was Space Or Ocean Activity," The Journal Of International Taxation , September 1993: 404

Nichols, Nancy B. And Riordan, Diane A., "Wagering War With The Service: Winning Gambling Deductions," Taxation For Accountants , Vol. 60, May 1998: 279.

Note, "Commissioner v. Groetzinger [107 S. Ct. 980]: The Supreme Court Takes a 'Common Sense' Approach to the Trade or Business Requirement," St. Louis University Law Journal , Vol. 33, Fall 1988: 257.

Note, "Federal Income Taxation-Trade or Business-A Full-Time Gambler who Gambles Solely for His Own Benefit is Engaged in a Trade or Business-Commissioner v. Groetzinger, 107 S. Ct. 980," Seton Hall Law Review , Vol. 18, 1988: 766.

Note, "Gambler Finds Better Odds Against the Internal Revenue Service," Loyola Entertainment Law Journal , Vol. 8, 1988: 429.

Note, "Gambling as a Trade or Business," Tax Lawyer , Vol. 41, 1988: 541.

Note, "Income Taxation-Zarin v. Commissioner [92 T.C. 1084]: The Viability of the Transactional Approach to Discharge of Indebtedness Income," Memphis State University Law Review , Vol. 20, Winter 1990: 235.

Note, "The Supreme Court Gambles on the Definition of Trade or Business," St. John's Law Review , Vol. 61, 1987: 643.

Note, "The Trade or Business Issue: Can a Gambling Loss Properly be Considered a Business Loss?" Suffolk University Law Review , Vol. 19, Winter 1985: 907.

Note, "Tips Given to Nevada Casino Dealers by Casino Patrons are Nontaxable Gifts, Not Income," South Dakota Law Review , Vol. 13, 1976: 429.

Note, "Trade or Business?" University of Dayton Law Review , Vol. 147 (1986).

Odom, Troy Farrell, "Do We Really Want to Roll the Dice? Nixing the Effort to Raise Mississippi 's Gaming Revenue Tax," Gaming Law Review , Vol. 6, No. 3, 2002: 213.

Parker, Paul E., "Salus Populi Suprema Lex Esto: Gambling, Taxes, The Court, and Citizen Amendments in Missouri ," Alabama Law Review , Vol. 59, 1996: 1675.

Pharr , David K., "Beached Whales in Mississippi : Why Discriminating Against Taxpaying Nonresident Gamblers is Bad Policy," Gambling Law Review , Vol. 2, 1998: 71.

Rose, I. Nelson, "How To Avoid Taxes On Gambling Winning And Go To Jail," Gaming Law Review , Vol.1, 1997: 299.

Shaviro, Daneil, "The Man Who Lost Too Much: Zarin v. Commissioner [92 T.C. 1084] and The Measurement of Taxable Consumption," Tax Law Review , Vol. 45, Winter 1990: 215.

Sheppard, Lee A., "A Gambling Exception To Cancellation Of Indebtedness Income?" Tax Notes , Vol. 49, December 31, 1990 : 1516.

Sheppard, Lee A., "Tax Accounting For One-Armed Bandits," Tax Notes , Vol. 45, October 9, 1989: 160.

Sirico, Robert, The Sin Tax: Economic and Moral Considerations , The Action Institute, 1995.

Slattery, Daniel M., and Nordhauser, Susan, "The Supreme Court's Groetzinger [Commissioner v. Groetzinger, 107 S. Ct. 980] Decision," Tax Adviser , Vol. 19, July 1988: 473.

Smith, B. Wade, Gaming Law: "Unfair Tax Treatment of Gaming Professionals," Gaming Law Review , Vol. 6, No. 5, 2002: 445.

Snell, Ronald, ed., "Financing State Government in the 1990s," National Conference of State Legislatures , Denver . CO: National Governors Association, Washington , DC , December 1993.

Stankee, Glen A., IRS Ruling Taxes All Income From "Cruises To Nowhere", The Journal Of International Taxation, U.S. Tax Developments, 5 Jitax 510, 5 J. Int'l Tax'n 510 November 1994.

Stone, Ben, Outline of Taxation of Mississippi Casinos and Current Issues , April 1996.

Suits, Daniel B., "Gambling Taxes: Regressivity and Revenue Potential," National Tax Journal , Vol. 30, No. 1, January 1977.

Taylor , Scott A., "Federal and State Income Taxation of Indian Gaming Revenues," Gaming Law Review , Vol. 5, No. 4, 2001: 383.

Thompson, William N., And Gazel, Ricardo, "A Taxing Dilemma," Casino Executive , July 1996: 73.

Truitt, Lawrence, "Casino Gambling in Illinois : Riverboats, Revenues, and Economic Development," Journal of Travel Research , Winter 1996.

White, Stephen J. CPA, "Canceled Debt, Canceled Debt Need Not Result In Taxable Income," Taxation for Lawyers , Vol. 20, September/October 1991: 106

Zorn, Stephen A., "The Federal Income Tax Treatment Of Gambling: Fairness Or Obsolete Moralism?" Tax Lawyer , Fall, 1995