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755 full-text articles. Page 1 of 31.

Zarin V. Commissioner Revisited And Some Methodologies For Determining Cod Income, Philip G. Cohen 2021 William & Mary Law School

Zarin V. Commissioner Revisited And Some Methodologies For Determining Cod Income, Philip G. Cohen

William & Mary Business Law Review

The focus of this Article is a revisit of a very well-known and much written about Third Circuit Court of Appeals decision, Zarin v. Commissioner, concerning whether the taxpayer had COD income. Zarin dealt with whether a compulsive and unlucky gambler could avoid COD income when he settled with the casino for substantially less than what he owed. Along with a plethora of diverse third-party assessments of the case, the judges who heard the case and its appeal were also divided. The Tax Court opinion was decided by an eleven to eight vote for the Internal Revenue Service (IRS), with ...


Case Law On American Indians, Thomas P. Schlosser 2021 Seattle University School of Law

Case Law On American Indians, Thomas P. Schlosser

American Indian Law Journal

No abstract provided.


Increasing Investment In Stem Education For Females: Policy Considerations, Becky Harris, Andrea Dassopoulos, Daniel Sahl, Anna Starostina 2021 University of Nevada, Las Vegas

Increasing Investment In Stem Education For Females: Policy Considerations, Becky Harris, Andrea Dassopoulos, Daniel Sahl, Anna Starostina

UNLV Gaming Research & Review Journal

During this difficult economic time, as policy makers decide how to use their limited resources to help prepare the rising generation for the demands of an ever-changing workforce, aligning K-12 educational priorities with higher education and economic development can help maximize public dollar investments in STEM education, particularly when females are given access to STEM and STEM-related education and programs. Smart public policy initiatives can help increase the representation of women in the technology, research and development, and innovation departments.

The purpose of this article is to provide policy recommendations that could help increase gender diversity and participation in STEM ...


Open World Regulation: The Urgent Need For Federal Legislation On Video Game Loot Boxes, Alex Reyes 2021 University of Washington School of Law

Open World Regulation: The Urgent Need For Federal Legislation On Video Game Loot Boxes, Alex Reyes

Washington Journal of Law, Technology & Arts

Loot boxes are items in video games that contain randomized prizes that players can purchase with real-world money. In recent years, loot boxes have come under scrutiny because the relationship between behavior and the underlying mechanics of loot boxes are similar to that of addictive behaviors associated with real-world gambling. Many papers suggest solutions focused on industry changes without direct regulation. However, these papers neglect the enormous profit incentive to maintain a business practice which can have detrimental behavioral effects on children. The United States federal government must take example from a growing number of European countries and ban the ...


Covid-19 And Its Implications For Women In Gaming: Move Towards Regulation, Policies, And Culture Changes In The United States, Shekinah Hoffman, Itzel Alanis 2021 University of Nevada, Las Vegas

Covid-19 And Its Implications For Women In Gaming: Move Towards Regulation, Policies, And Culture Changes In The United States, Shekinah Hoffman, Itzel Alanis

UNLV Gaming Research & Review Journal

COVID-19 exposes structural inequalities within American society which can no longer be ignored. Here, we highlight the structural inequalities women and women of color face that are glaringly apparent or exacerbated in the pandemic. Inequalities that play a role in the unemployment, insufficient workplace protection, and increased work-life demands of women and women of color in the gaming industry. Instead of returning to “normal” business post-pandemic, we urge gaming leaders to reflect on these inequities within their workplaces. We offer that guaranteed paid leave and permanent flexible work arrangements could improve the life of gaming women employees and their families.


Saving Seabiscuit: An Argument For The Establishment Of A Federal Equine Sports Commission, Celso Lucas Leite,Jr. 2021 Villanova University Charles Widger School of Law

Saving Seabiscuit: An Argument For The Establishment Of A Federal Equine Sports Commission, Celso Lucas Leite,Jr.

Jeffrey S. Moorad Sports Law Journal

No abstract provided.


Table Of Contents, Seattle University Law Review 2021 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


The Possible Regulation Of The Csr Of Gaming Enterprises In Macau: Maintain The Current Way And Pursue Sustainable Development, Wenjia Yan 2021 University of Nevada, Las Vegas -- William S. Boyd School of Law

The Possible Regulation Of The Csr Of Gaming Enterprises In Macau: Maintain The Current Way And Pursue Sustainable Development, Wenjia Yan

UNLV Gaming Law Journal

No abstract provided.


Guilt By Association On The Docks And In The Casinos, Conor Byrnes 2021 Touro Law Center

Guilt By Association On The Docks And In The Casinos, Conor Byrnes

Touro Law Review

No abstract provided.


Wabanaki Tribal Self-Governance, Katie Tomer 2021 University of Southern Maine

Wabanaki Tribal Self-Governance, Katie Tomer

Maine Policy Review

Education and trust building are inextricably intertwined parts of addressing failed efforts of the state of Maine and the Wabanaki tribes to resolve tribal self-governance issues. Lack of structural and financial support for the delivery of Wabanaki Studies Law content directly affects tribal-state relations and Wabanaki self-determination in Maine. This article examines legislative proposals, current laws, and scholarly research and explore how they relate to tribal self-governance. Maine needs strategies for trust building and increased educational experiences for all Maine residents about Wabanaki people and ways of knowing.


Mortgage Lending On Tribal Lands: Federal Fair Lending Protections, Public-Private Partnerships, And Tribal Solutions For Increasing Access To Mortgage Credit On Tribal Lands, Abby Hogan 2020 Seattle University School of Law

Mortgage Lending On Tribal Lands: Federal Fair Lending Protections, Public-Private Partnerships, And Tribal Solutions For Increasing Access To Mortgage Credit On Tribal Lands, Abby Hogan

American Indian Law Journal

No abstract provided.


The Hunt For Loot: Proposed Solutions To More Effectively Regulate Addictive Gambling Mechanics In Video Games, Andrew Brewer 2020 Brooklyn Law School

The Hunt For Loot: Proposed Solutions To More Effectively Regulate Addictive Gambling Mechanics In Video Games, Andrew Brewer

Journal of Law and Policy

Over the past decade, more and more video game developers have embraced “loot boxes” as a lucrative source of revenue. But recent concerns over the potential harms of loot boxes, particularly to children, have raised questions about their use and prompted attempts to regulate them throughout the world. This Note explores recent attempts—both foreign and domestic—to regulate loot boxes and proposes new solutions based on those strategies’ shortcomings. By carefully and competently defining terms and exceptions, and providing for more aggressive oversight of agency regulatory efforts, federally-crafted loot box legislation can more effectively protect children from predatory gambling ...


Picks On Clicks With An Rg Schtick: Building Long Term Sustainability In Esports Betting Growth, Brett Abarbanel 2020 University of Nevada, Las Vegas

Picks On Clicks With An Rg Schtick: Building Long Term Sustainability In Esports Betting Growth, Brett Abarbanel

UNLV Gaming Research & Review Journal

During the COVID-19 pandemic, esports and its associated betting markets grew – and in some cases, continue to grow – exponentially as consumer entertainment filled the gap left by a sport shut down around the world. What does this mean for gambling-focused organizations seeking to enter the esports and gaming space? What lessons from gambling should gaming and esports organizations be aware of as they embark on the hunt for gambling-related partners? What potential consumer impacts exist as brands, both endemic and non-endemic to esports and gaming, peddle their gambling wares?


Table Of Contents, Seattle University Law Review 2020 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Oral History Of Phil Ruffin, Phil Ruffin 2020 University of Nevada, Las Vegas -- William S. Boyd School of Law

Oral History Of Phil Ruffin, Phil Ruffin

UNLV Gaming Law Journal

No abstract provided.


Regulating Sports Gaming Data, Ryan Rodenberg 2020 University of Nevada, Las Vegas -- William S. Boyd School of Law

Regulating Sports Gaming Data, Ryan Rodenberg

UNLV Gaming Law Journal

No abstract provided.


A Case Against Federal Regulation Of Intrastate Sports Wagering, Drew Thornley 2020 University of Nevada, Las Vegas -- William S. Boyd School of Law

A Case Against Federal Regulation Of Intrastate Sports Wagering, Drew Thornley

UNLV Gaming Law Journal

No abstract provided.


More Than Just A Game: The Labor And Employment Issues Within Esports, Jackson Wong 2020 University of Nevada, Las Vegas -- William S. Boyd School of Law

More Than Just A Game: The Labor And Employment Issues Within Esports, Jackson Wong

UNLV Gaming Law Journal

No abstract provided.


Hedging Your Bets: Is Fantasy Sports Betting Insurance Really ‘Insurance’?, Haley A. Hinton 2020 University of Nevada, Las Vegas -- William S. Boyd School of Law

Hedging Your Bets: Is Fantasy Sports Betting Insurance Really ‘Insurance’?, Haley A. Hinton

UNLV Gaming Law Journal

No abstract provided.


A Study Of Water Use By Casinos In Las Vegas, Nevada: The Transformation Of A Desert Into An Oasis, Sam Bruketta 2020 University of Nevada, Las Vegas -- William S. Boyd School of Law

A Study Of Water Use By Casinos In Las Vegas, Nevada: The Transformation Of A Desert Into An Oasis, Sam Bruketta

UNLV Gaming Law Journal

No abstract provided.


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