Gambling Law US
Gambling Law US


Articles & Notes on Gambling Laws

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Internet Gambling Licensing Bill Text of Barney Frank's Internet Gambling, Consumer Protection, and Enforcement Act
A first look at Barney Frank's recently introduced Internet Gambling Regulation, Consumer Protections, and Enforcement Act, which proposes to legalize, license and regulate online casinos and poker rooms. A PDF file with the full text of the proposed new law as filed in Congress on May 6, 2009.
Complete Analysis of the New Unlawful Internet Gambling Enforcement Act of 2006 Text of the Unlawful Internet Gambling Enforcement Act of 2006
A thorough analysis of the new online gambling funding prohibition law and some reactions to the law by online sites and others. The full text of the Unlawful Internet Gambling Enforcement Act of 2006
Some Specific Points on the New UIGEA Ciaffone: Comments & Predictions on Unlawful Internet Gambling Enforcement Act
A first look at a few of the provisions of this controversial ban on funding betting accounts for players on online sportsbooks, casinos and cardrooms. Bob "the Coach" Ciaffone's initial comments and predictions on the new Unlawful Internet Gambling Enforcement Act of 2006.  He is the first to observe that the new law may have favorable implications for regulated online poker Websites at the state level in the U.S.  
Q&A on Unlawful Internet Gambling Act - Russ Fox An Insider's Thoughts on the Internet Gambling Funding Ban
Poker book author, tax expert and business consultant Russ Fox poses questions on the future of the Unlawful Internet Gambling Enforcement Act and gives his predictive answers. Nolan Dalla presents his first thoughts on the impact on online poker and other gambling Websites of the new federal Internet gambling funding ban. 
Where Are You, Internet? Here! State Laws on Ability to Recover Gambling Losses
Discusses the assertion of personal and substantive jurisdiction over online gambling website Summarizes certain aspects of the laws of those states that allow gambling losses to be recovered by the loser or a third party from the winner or a stakes holder.
North Dakota Internet Poker Licensing Bill Bar Poker Leagues in Texas
Discusses and analyzes the coverage and some problems with the pending Internet Poker Licensing bill proposed in North Dakota and passed by its House of Representative. Analyzes the legality of bar or amateur poker leagues under the Texas anti-gambling laws.  Variants involving Texas Hold'em tournament with and without the payment of consideration to play are discussed. 
Who is Hypo Online California: Lotteries versus Gambling
Sets out the facts about a fictional online gambling website. This fictional site is used as the basis for analysis in some of the articles on this website, and others are encouraged to base analyses of legal questions about online gambling on these "facts." There is an abiding misconception in the gambling community about the legal history of games like poker in the State of California. It is incorrectly assumed that poker is permitted because it is a game of skill, as opposed to a game of chance. The view that California courts have so held is widely held, but wrong.
Is Playing Online Poker in California Legal? Is Poker a Game of Skill?
Discusses the legality and possible consequences of playing poker online in California. Discusses the legal analysis of skill v. chance under state law in the context of a new online poker cardroom.  See also White Paper on Skill v Chance
Fantasy Sports Leagues Legal Challenge Online Gambling Arrest History - Carruthers - Dicks
Discusses the now dismissed lawsuit that unsuccessfully challenged the pay-to-play online fantasy sports leagues operated by ESPN, CBS Sportsline and Sporting News.  Full text of the Complaint, the Reply Brief on the defendants' motions to dismiss and the Ruling dismissing the action are also made available. In view of the recent rash of arrests of online gambling operators, here is an article identifying similar criminal actions over the past ten years.  There are more of these prior cases than you might imagine.
DOJ Testimony on H.R. 4777 Aiding & Abetting Online Gambling by Publishing Advertisements: Federal Statutes
Full text on testimony on April 5, 2006 on behalf of the Department of Justice commenting on its positions on Representative Goodlatte's bill that tries to ban most forms of Internet gambling Synopsis of legal memorandum examining the likelihood that the federal government can sustain a conviction of a media outlet for aiding and abetting online gambling websites under the Wire Wager Act, the Travel Act and the Illegal Gambling Business Act.
Wire Act Violation: Internet v. Telephone Player Protection Proposal
Highlights the underlying rationale in United States v. Cohen as to the means of triggering a violation of the Wire Act. Concludes that the decision did not turn on the use of telephone communications versus contacts made over the Internet. A collaboration between Bob Ciaffone, noted author of poker books, articles and rules, and Chuck Humphrey setting forth a proposed statute (and related rationale) to be adopted by state legislatures to protect mere players in recreational games of mixed skill and chance from prosecution.
Advertising Online Casinos Online Gaming Licensing Reality
Discussion of recent developments in the legality of advertising online casinos, Internet poker cardrooms and other web-based gambling activities. Online casino websites contend they are legal because they have gotten a license in one or more jurisdictions. The online casinos thus contend that they are legal gaming enterprises, not illegal gambling operations. What is the reality of licensing online casinos?
Advertisements Can Violate the Travel Act Click-Wrap Agreements
Discusses how accepting advertisements for online casinos and cardrooms tied to an arrangement to share in revenues from those online sites may serve as the basis for a violation of the federal Travel Act. Analysis of enforceability of click-wrap agreements in the context of a dispute between a player and an online cardroom over terms of using a prize the player won.
Application of Federal Anti-Gambling laws to Internet Cardrooms Online Gambling in Australia
Analysis of various federal laws as criminalizing the operations and advertising of online cardrooms in the context of a response to a criminal lawyer's views on the subject. The IGA targets the providers of interactive gambling services, not their potential or actual customers. The IGA makes it an offence to provide an interactive gambling service to a customer physically present in Australia.
W-2Gs: Requirements Before & After Mar. 4, 2008 Tax Aspects of Online Gambling
I have an interest in the legal requirements as to when a W-2G is required to be issued in poker tournaments. An article appearing in Poker Digest and the general attitude in the industry is based on misinformation -- The Big Lie. The purpose of this article is to provide information on which an appropriate decision can be made as to whether to issue W-2Gs in poker tournaments. The recent issuance of Rev. Proc 2007-57, to take effect Mar 4, 2008, changes the previous requirements. By Russ Fox, a thorough analysis of the tax aspects online gambling.  Russ debunks the several arguments people present for not reporting online gambling. He also discusses the future prospects for the IRS reaching the conclusion that poker tournaments are "wagering pools."   See, however, new Rev. Proc 2007-57, which changes the requirements effective Mar. 4, 2008.
Full Text of Revenue Procedure 2007-57  
Here is the full text of Rev. Proc 2007-57, requiring withholding of income tax at a 25% rate from net tournament winnings of $5,000 or more starting March 4, 2008.  
Good Questions; Bad Answers What Is a Gambling Session
By Russ Fox, Replying to The Mailbag is Overflowing, a March 2004 article in Card Player magazine, by columnists Yolanda Smulik-Roche, E.A., and Roger C. Roche, E.A concerning the answers to questions about federal tax law about gambling income. Russ sets forth the substance of four of the questions, the gist of the answers provided by the columnists and replies showing why he believes the answers were wrong or misleading. By Russ Fox, An analysis of the IRS requirements for reporting gambling wins and losses on your tax return. The article discusses the IRS record-keeping requirements and some logical ways to determine what constitutes a gambling "session" for purposes of complying with those requirements.
Extracts: Internet Gambling Report Sixth Edition Recent Cases on Poker as a Game of Skill
Here are a few facts, statistics and observations culled from Internet Gambling Report, Sixth Edition (The River City Group, copyright 2003) An article prepared for presentation at the Monaco i-Gaming Exchanges on Oct. 11, 2010. The article covers three recent cases.
Model Anti-Gambling Act Skill vs. Chance
The Act was adopted by only a few states. However, it contains the comments that are instructive in understanding and interpreting the meaning of some state statutory provisions. The drafters adopted a three-pronged approach to defining and criminalizing gambling. Those who conducted gambling activities for profit were treated most harshly. Those who played in the illegal, for profit games were also treated somewhat harshly. The activities of mere social gamblers were not criminalized. A white paper defending the proposition that poker is a game of skill, not a game of chance.  This paper was prepared by Thomas Goldstein and his associates at the Aikin, Gump Strauss Hower and Feld law firm for the Poker Players Alliance, the leading organization representing the interests of poker players in the U.S. and around the world.