Logourl black
From our private database of 14,200+ case briefs...

Gold Coast Hotel & Casino v. United States

United States Court of Appeals for the Ninth Circuit
158 F.3d 484 (1998)


Facts

Gold Coast Hotel & Casino (Gold Coast) (plaintiff) was a licensed gambling casino in Nevada. To promote its slot machines, Gold Coast offered a slot-club reward program to its customers. Slot-club members were able to earn points as they played on slot machines within Gold Coast’s casino. To collect a prize, members needed at least 1,200 points. Gold Coast was obligated to allow members to redeem this qualifying amount of points upon request. The stipulated market value of each point was $0.0021. When paying its taxes, Gold Coast used the accrual method of accounting. Gold Coast would deduct the market value of unclaimed points earned by members in the current year who had an ending point balance of greater than 1,200. Gold Coast would then report income from the market value of unclaimed points earned by members who had an ending point balance of greater than 1,200 but had not gained any points in over a year. The commissioner of internal revenue (commissioner) (defendant) proposed adjustments to Gold Coast’s income from slot-club points. Gold Coast filed a complaint against the United States government (defendant) in federal district court, challenging the commissioner’s adjustments. The district court granted Gold Coast’s motion for summary judgment. The defendants appealed.

Rule of Law

Issue

Holding and Reasoning (Whaley, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 252,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 14,200 briefs, keyed to 189 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.