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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 …


From Bet Slips To Bank Accounts: The Federal Legalization Of Sports Betting, Brandon Grant Sep 2022

From Bet Slips To Bank Accounts: The Federal Legalization Of Sports Betting, Brandon Grant

DePaul Journal of Sports Law

No abstract provided.


Betting On Gambling: How Professional Sports Leagues Could Increase Revenues Following Murphy V. Ncaa, Edward “Max” Bell Jan 2022

Betting On Gambling: How Professional Sports Leagues Could Increase Revenues Following Murphy V. Ncaa, Edward “Max” Bell

The Journal of Business, Entrepreneurship & the Law

This comment explores the avenues professional sports leagues are taking to profit from legalized sports gambling following the Murphy decision. Part II provides the modern historical legal background of sports gambling in America, discussing the Professional and Amateur Sports Protection Act and the reasoning for and the effects following the Act’s falling in Murphy. Part III analyzes the current sports gambling landscape, including the current federal and state legal landscape; society’s ever-revolving views on sports gambling; the American sports gambling industry, the offshore industry, and the growth of the industry as a whole; and the stances of sports leagues before …


Index: Sports Law In Law Reviews And Journals Jan 2021

Index: Sports Law In Law Reviews And Journals

Marquette Sports Law Review

No abstract provided.


Pseudo-Gambling And Whaling: How Loot Boxes Pray On Vulnerable Populations And How To Curtail Future Predatory Behavior, Alexander Mann Apr 2020

Pseudo-Gambling And Whaling: How Loot Boxes Pray On Vulnerable Populations And How To Curtail Future Predatory Behavior, Alexander Mann

Washington Journal of Law, Technology & Arts

The video game industry has blossomed from a niche hobby into a mainstream cultural industry, outpacing global box office sales in annual revenue. Yet the price of a video game has barely increased since the industry’s inception, and the current standard price point of sixty dollars has survived for over a decade. Competitive market forces drive companies to invest ever more time and money into creating increasingly complex software in order to remain on the cutting edge of graphics and design, while simultaneously increasing revenue. Thus, video game developers and publishers have developed a multitude of alternative money- making services …


Sports Law In Law Reviews And Journals, Audrey Johnson Jan 2020

Sports Law In Law Reviews And Journals, Audrey Johnson

Marquette Sports Law Review

None


Criminalizing Match-Fixing As America Legalizes Sports Gambling, Jodi S. Balsam Jan 2020

Criminalizing Match-Fixing As America Legalizes Sports Gambling, Jodi S. Balsam

Marquette Sports Law Review

No abstract provided.


Be Honest With Me: How Federal Regulation Of Sports Gambling Must Protect The Integrity Of The Game, Grant Ellfeldt Dec 2019

Be Honest With Me: How Federal Regulation Of Sports Gambling Must Protect The Integrity Of The Game, Grant Ellfeldt

Loyola of Los Angeles Entertainment Law Review

On May 14, 2018, the Supreme Court struck down the Professional and Amateur Sports Protection Act (PASPA). Before the Court’s decision, PASPA had entirely prohibited states from legalizing sports gambling. In light of their newfound liberty, states began to individually legalize and regulate sports gambling. The federal government did not wait long to introduce their own regulations. On December 19, 2018, Congress introduced the Sports Wagering Market Integrity Act (SWMIA). At its core, SWMIA is designed to protect the integrity of professional sports.

To protect the integrity of professional sports and prevent fraud, SWMIA must accomplish three things. First, because …


Hedge Your Bets: How The Legalization Of Sports Betting Could Be The Downfall Of Intercollegiate Sports, Haley M. Robb Sep 2019

Hedge Your Bets: How The Legalization Of Sports Betting Could Be The Downfall Of Intercollegiate Sports, Haley M. Robb

West Virginia Law Review

No abstract provided.


Prohibitive Failure: The Demise Of The Ban On Sports Betting, John T. Holden Feb 2019

Prohibitive Failure: The Demise Of The Ban On Sports Betting, John T. Holden

Georgia State University Law Review

On May 14, 2018, the Supreme Court of the United States struck down the federal prohibition on sports gambling. The sweeping opinion, authored by Justice Alito, ended more than a twenty-fiveyear- old policy that kept states from offering sports gambling, which confined sports betting almost entirely to illegal underground markets. Indeed, the sports betting prohibition is largely responsible for the growth of the illegal sports gambling market, which is now one of America’s twenty largest industries. The challenge to the federal Professional and Amateur Sports Protection Act was initially launched in 2012 when former U.S. Attorney and New Jersey Governor, …


Is The Die Cast? Indian Casino Gambling In Maine, Sharon M. Wheeler Mar 2018

Is The Die Cast? Indian Casino Gambling In Maine, Sharon M. Wheeler

Maine Law Review

Gambling is the fastest-growing industry in America, earning profits of $45 billion each year. Although gambling on Indian reservations is a $6 billion business, the perception of Indian wealth from gambling revenues is far from reality. Gambling operations provide economic support for only one percent of Indians. Yet, for those who have reaped the high rewards, Indian gambling has become a staple of modern tribal economics. Complex legal issues surround Indian gambling, making it an important and often contentious part of many tribal-state relationships. Maine law prohibits many gambling activities. The Legislature, however, has carved out an exception for federally …


With Major Professional Sports Franchises On Their Way Into Las Vegas, The Problems With The Professional And Amateur Sports Protection Act (Paspa) Need To Be Addressed, Anthony J. Sanfratello Jan 2018

With Major Professional Sports Franchises On Their Way Into Las Vegas, The Problems With The Professional And Amateur Sports Protection Act (Paspa) Need To Be Addressed, Anthony J. Sanfratello

Pace Intellectual Property, Sports & Entertainment Law Forum

This note will set out to prove why PASPA is no longer effective and why reform is needed. With the state of New Jersey leading the fight, change is on the horizon. First, the history of gambling laws in the United States will be covered. Next, the legal and other supplemental arguments for and against PASPA will be discussed. Additionally, the pivotal role that each major professional sports league plays in the arguments for and against reform, with specific focus on professional teams moving to Las Vegas, will be examined. Lastly, the current state of gambling laws in this country …


Gamblization: The Rise Of Sports Gambling And The Need To Repeal Paspa, Alex Lowell Jun 2017

Gamblization: The Rise Of Sports Gambling And The Need To Repeal Paspa, Alex Lowell

Pace Intellectual Property, Sports & Entertainment Law Forum

The National Gambling Impact Study Commission, in its final report to Congress, estimated American’s bet as much as $380 billion per year on sports, making it by far the largest form of illegal wagering, and that report was released in 1999. With the growth of the Internet and technology, there is no doubt that these staggering figures are far larger today. Based on the current structure, 99% of sports gambling continue to operate untaxed and unregulated in defiance of state and federal law. The time has come for the United States to repeal the Professional and Amateur Sports Protection Act …


The House Advantage: How The Professional And Amateur Sports Protection Act Undermines Concepts Of Federalism, And Severely Impacts New Jersey's Gambling-Feuled Economy, Anthony D'Alessandro Apr 2017

The House Advantage: How The Professional And Amateur Sports Protection Act Undermines Concepts Of Federalism, And Severely Impacts New Jersey's Gambling-Feuled Economy, Anthony D'Alessandro

Seton Hall Circuit Review

No abstract provided.


Daily Fantasy Sports And The Presidential Debate, Walter T. Champion Jr., I. Nelson Rose Jan 2017

Daily Fantasy Sports And The Presidential Debate, Walter T. Champion Jr., I. Nelson Rose

Marquette Sports Law Review

None


Fraudduel And Draftkrooks: Chance Or Skill?, Erica M. Boos Oct 2016

Fraudduel And Draftkrooks: Chance Or Skill?, Erica M. Boos

DePaul Journal of Sports Law

No abstract provided.


Keynote Address: A Sure Bet? The Legal Status Of Daily Fantasy Sports, Marc Edelman Jun 2016

Keynote Address: A Sure Bet? The Legal Status Of Daily Fantasy Sports, Marc Edelman

Pace Intellectual Property, Sports & Entertainment Law Forum

Today, I will provide an overview of the legal status of “daily fantasy sports” and explain why the legality—or illegality—of the industry is not a sure bet. I will begin by providing a brief background of the origins of fantasy sports, and then turn to the impact of technologies such as the Internet, and the legal status of these games under both federal and state laws. I will conclude by discussing the recent efforts to regulate “daily fantasy sports” through the courts and legislation


Switch Hitters: How League Involvement In Daily Fantasy Sports Could End The Prohibition Of Sports Gambling, Jordan Meddy Jan 2016

Switch Hitters: How League Involvement In Daily Fantasy Sports Could End The Prohibition Of Sports Gambling, Jordan Meddy

Brooklyn Journal of Corporate, Financial & Commercial Law

Whether in the form of lotto tickets or casino table games, gambling is legally permitted in some way in virtually every U.S. state. Yet, in all but a handful of jurisdictions, federal law prohibits wagering on sporting events or professional athletes in any form. Several economically challenged states, particularly New Jersey, have been trying to authorize sports gambling within their borders as a way to raise tax revenues and support their local gambling industries. While these attempts have thus far been unsuccessful, Daily Fantasy Sports have simultaneously experienced a meteoric rise, becoming a multi-billion dollar industry. This Note examines the …


Daily Fantasy Sports Leagues: Do You Have The Skill To Win At These Games Of Chance?, Michael Trippiedi Oct 2014

Daily Fantasy Sports Leagues: Do You Have The Skill To Win At These Games Of Chance?, Michael Trippiedi

UNLV Gaming Law Journal

No abstract provided.


The European Union, State-Sponsored Gambling, And Private Gambling Services: Time For Harmonization?, Matthew W. Mauldin Sep 2014

The European Union, State-Sponsored Gambling, And Private Gambling Services: Time For Harmonization?, Matthew W. Mauldin

Georgia Journal of International & Comparative Law

No abstract provided.


Doubling Down On Sports Gambling: Why Paspa Would Fail A Constitutional Challenge, Jeffrey Roeske Jan 2014

Doubling Down On Sports Gambling: Why Paspa Would Fail A Constitutional Challenge, Jeffrey Roeske

Marquette Sports Law Review

No abstract provided.


The Nfl's Stance On Gambling: A Calculated Contradiction, Daniel Bernard Sep 2013

The Nfl's Stance On Gambling: A Calculated Contradiction, Daniel Bernard

UNLV Gaming Law Journal

No abstract provided.


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.


Gambling With The Bronx Bombers: Betting On, Against, And With The Yankees, Ronald J. Rychlak Oct 2012

Gambling With The Bronx Bombers: Betting On, Against, And With The Yankees, Ronald J. Rychlak

UNLV Gaming Law Journal

The New York Yankees, arguably the most hallowed name in all of professional sports, has probably had more money wagered on the outcome of its games than any other team in any sport. Although few people today may be aware of it, the team itself has a long history of association with gamblers and gambling. The first owners of the Yankees were notorious gamblers; the team’s first captain was indicted in the 1919 “Black Sox” scandal; one Yankees’ pitcher was suspected of having thrown another Series game; one owner had ties to underworld figures in Las Vegas; another owner was …


Is Sport Losing Its Integrity?, Richard H. Mclaren Jan 2011

Is Sport Losing Its Integrity?, Richard H. Mclaren

Marquette Sports Law Review

None.


Ante Up Or Fold: What Should Be Done About Gambling In College Sports?, Erica N. Reib Jan 2011

Ante Up Or Fold: What Should Be Done About Gambling In College Sports?, Erica N. Reib

Marquette Sports Law Review

None.


Betting Against The House (And Senate): The Case For Legal, State-Sponsored Sports Wagering In A Post-Paspa World, Anthony G. Galasso Jr. Jan 2010

Betting Against The House (And Senate): The Case For Legal, State-Sponsored Sports Wagering In A Post-Paspa World, Anthony G. Galasso Jr.

Kentucky Law Journal

No abstract provided.


Economic Value, Equal Dignity And The Future Of Sweepstakes, Anthony N. Cabot, Glenn J. Light, Karl F. Rutledge Jan 2010

Economic Value, Equal Dignity And The Future Of Sweepstakes, Anthony N. Cabot, Glenn J. Light, Karl F. Rutledge

UNLV Gaming Law Journal

The three basic forms of prize gaming are gambling, sweepstakes, and contests. Most states have a common approach to determining the legality of prize gaming. In general, states analyze if an activity includes three factors associated with gambling: (1) opportunity to win a prize, (2) winning based on chance, and (3) consideration paid to take that chance. If you take away any one of the three elements of gambling—consideration, prize, or chance—you have an activity that is lawful in most states. A contest, for example, differs from gambling because the winner is determined by skill. Determination of whether a (pay-for-play) …


Luck Of The Irish: Will The Casinos Tranform From Gaelic Grey To Gaelic Green $$, William N. Thompson Jan 2010

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, …


Corruption: Its Impact On Fair Play, Richard H. Mclaren Jan 2008

Corruption: Its Impact On Fair Play, Richard H. Mclaren

Marquette Sports Law Review

No abstract provided.