Law Commons^™

Luck Of The Irish: Will The Casinos Tranform From Gaelic Grey To Gaelic Green $$, William N. Thompson

UNLV Gaming Law Journal

As the first decade of the twenty-first century evolved, Ireland was one of only two countries in the European Union that did not have legal, regulated casinos. The Irish Gaming and Lotteries Act of 1956 does not prohibit games with equal chances. Moreover, games can be conducted lawfully, according to the Act, if promoters assess minor seat charges to players, and “the promoter derives no personal profit from the promotion of the game.” Additionally, Part III of the 1956 law indicates that amusement centers can have slot machines that award small prizes. The Act also includes provisions for private lotteries, …

A Post-Carcieri Vocabulary Exercise: What If "Now" Really Means "Then"?, Heidi M. Staudenmaier, Ruth K. Khalsa

UNLV Gaming Law Journal

When the Indian Reorganization Act1 (“IRA”) was passed in 1934, it officially defined an “Indian” as a member of a recognized tribe “now under federal jurisdiction.” For nearly three-quarters of a century, this definition of an Indian and an Indian tribe — hallmarked by the four-word phrase “now under federal jurisdiction” — guided federal policy and agency action on a host of matters, including management of federal lands, land-into-trust acquisitions made on behalf of tribes, and — after 1988 — application of the Indian Gaming Regulatory Act (“IGRA”).

In February 2009, however, the United States Supreme Court upended seventy-five years …

Betting On Dog Racing. The Next Legalised Gambling Opportunity In South Africa? A Cautionary Note From The Regulation Of Greyhound Racing In Great Britain, Marita Carnelley

UNLV Gaming Law Journal

This article commences with a brief overview of the history of dog racing in South Africa. It provides a synopsis of South Africa’s current legal position on dog racing and the betting thereon. The main question this article addresses is whether there is any policy reason why dog racing and wagering should not be legalised and regulated. Furthermore, some comments are included discussing how such regulation should fit into the broader existing gambling regulatory framework should the legislature make the decision to legalise dog racing and wagering.

The article concludes with a discussion of the greyhound racing industry in Britain …

Sparks Nugget. State Tax Exemption Of Food Used By Casinos For Comped Meals, Steve Johnson

UNLV Gaming Law Journal

In their search for new sources of revenue, states have legalized and sought to tax many kinds of gaming. Forty-eight of the fifty states of the United States permit one or more types of legal gaming. An important technique in casino and some other types of gaming is giving “comps” – complimentary goods or services – to player-customers. A frequent type of comp is free meals on the casino premises or elsewhere. Gaming establishments also often give free meals to their employees.

Comps have been controversial for federal income tax purposes. A recent Nevada case, Sparks Nugget, and related cases …