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Full-Text Articles in Law

Getting A Handle On The Taxation Of Sports Betting, Samuel Craig Dec 2023

Getting A Handle On The Taxation Of Sports Betting, Samuel Craig

Loyola of Los Angeles Entertainment Law Review

Sports betting is not merely a 21st century novelty; however, recent legislative and societal changes have allowed sports betting to bloom into a widespread phenomenon in America. The rapid emergence of sports betting in American life has caused states to react with legislation ranging from full-stop bans to partnerships with sportsbooks to capitalize on this lucrative and newly legal activity. While plenty of discussion can be found regarding the social and political considerations of legalizing gambling and related activities, no comprehensive legal scholarship has focused specifically on the taxation of sports betting. Sports betting exists in a relatively unique position …


Pop & Perjury: The Irs Valuation War With The Estate Of Michael Jackson, Beckett Cantley, Geoffrey Dietrich Dec 2022

Pop & Perjury: The Irs Valuation War With The Estate Of Michael Jackson, Beckett Cantley, Geoffrey Dietrich

The University of New Hampshire Law Review

When Michael Jackson died unexpectedly in Los Angeles, California, on June 25, 2009, his career and earnings were nearing an all-time low. Plagued by past sexual abuse allegations, scandals, and questionable health, Michael Jackson’s personal finances were purported to be in complete disarray. However, following his unexpected death, the value of his estate, which was reported to be near to nothing, swelled as the world remembered his beloved contributions to the world and began to purchase accordingly. Sales of Michael Jackson’s music began to soar high. The estate’s value soared even higher as it signed licensing agreements and released new …


An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith Aug 2017

An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith

The Business, Entrepreneurship & Tax Law Review

Although the NFL has not announced any definite plans to place a team in London, it has taken significant steps in that direction. By 2022, it could be a reality. As the laws in the U.S. and U.K. currently stand, NFL athletes playing for a team in London would face more income taxes than if they played for a U.S.-based team. The extra tax liability the players would face in the U.K. could prevent players from signing with the London team. If the London franchise struggles to field talent, it will struggle on the field as well. Without reform in …


Beating The Odds: Regulation Of Online Gaming Stateside And Abroad, Lisa Lester Apr 2013

Beating The Odds: Regulation Of Online Gaming Stateside And Abroad, Lisa Lester

Journal of the National Association of Administrative Law Judiciary

No abstract provided.


U.S. Land-Based And Internet Gambling, Would You Bet On A Rosy Future, Joseph M. Kelly Jan 2010

U.S. Land-Based And Internet Gambling, Would You Bet On A Rosy Future, Joseph M. Kelly

Jeffrey S. Moorad Sports Law Journal

No abstract provided.


Taxation And Professional Sports - A Look Inside The Huddle, William H. Baker Jan 1999

Taxation And Professional Sports - A Look Inside The Huddle, William H. Baker

Marquette Sports Law Review

No abstract provided.


Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky May 1977

Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky

William & Mary Law Review

No abstract provided.