Gold Coast Hotel & Casino v. United States
From Wikipedia, the free encyclopedia
Gold Coast Hotel & Casino v. United States, 158 F.3d 484 (9th Cir. 1998),[1] was a court case that addressed whether a casino, using the accrual method of accounting, could deduct the value of slot club points earned by slot club members in the tax year in which the members accumulated the minimum points required to redeem a prize, or whether the casino had to wait to deduct the value of the slot club points until the members actually redeemed them.
Quick Facts Gold Coast Hotel & Casino v. United States, Court ...
Gold Coast Hotel & Casino v. United States | |
---|---|
Court | United States Court of Appeals for the Ninth Circuit |
Full case name | Gold Coast Hotel & Casino, et al v. United States of America and Commissioner of Internal Revenue Service |
Submitted | December 12, 1997 |
Decided | October 16, 1998 |
Citation(s) | 158 F.3d 484; 81 A.F.T.R.2d 98-970; 98-2 USTC ¶ 50,800; 98 Cal. Daily Op. Serv. 7817; 98 Daily Journal D.A.R. 10,860 |
Court membership | |
Judge(s) sitting | William A. Fletcher, Thomas G. Nelson, Robert H. Whaley (E.D. Wash.) |
Case opinions | |
Majority | Whaley |
Close