Legal Articles

Internet Gambling Report: Sixth Edition

Originally posted in 2003, [Updated as to Dutch Supreme Court decision on February 21 and 22, 2005] Here are a few facts, statistics and observations culled from Internet Gambling Report, Sixth Edition (The River City Group, copyright 2003.) [1] Legality of Online Gambling Websites: “If no specific Internet gambling legislation is adopted, the off-line rules remain applicable to …

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What Does the IRS Consider a Gambling Session?

Under the Internal Revenue Code, [1] U.S. citizens must include on their tax returns and pay tax on all income, including all gambling income, earned worldwide from whatever source.  Unlike the United Kingdom and many other countries, the United States taxes gambling income. U.S. taxpayers, with the exception of some professional gamblers, are not allowed to ‘net’ …

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Australian Interactive Gambling Act 2001

Summary: Australian Interactive Gambling Act 2001 Full text of Report Betfair wins High Court judgment in Australia: Betfair has won a groundbreaking judgment in the Australian High Court in relation to allowing online bets by Western Australian residents.  The Tasmanian-licensed betting exchange won its challenge against Western Australia laws that banned residents from using the Betfair …

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Application of Federal Anti-Gambling laws to Internet Cardrooms

At the end of 2003 an article, Turning Up the Heat, appeared in Card Player Online Newsletter.  The article was written by a practicing criminal lawyer.  It analyzed the application of three federal anti-gambling statutes to online cardrooms as well as some aspects of the legality of advertising the availability of those cardrooms.  The federal acts involved in …

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Online Poker Click-Wrap Agreements

There have been several threads on rec.gambling.poker (“RGP,” which is an online discussion group concerning poker) questioning the effectiveness of the agreements we all make virtually (pun intended) every day by clicking “I Accept,” or the like on various websites. This article discusses the legal climate for “click-wrap” agreements in the United States and the …

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Gambling Advertisements as the Basis for Travel Act Violations

Background The federal Travel Act, 18 U.S.C. § 1952, is one of a group of federal laws criminalizing various business enterprises that are unlawful at the state level.  The Act, makes it a federal crime to travel among the states or internationally or to use the U.S. mail or other means of interstate commerce to …

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Offshore Online Gambling Licensing

Online gambling 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.  Being licensed supposedly adds legitimacy and credibility to the business that has received a license.  To my mind licensing should imply investigating …

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The Legality of Advertising Online Gambling Casinos

Online casinos and cardrooms continue to mushroom in popularity.  An article, Online Gambling Sites Expect Big Payoffs,  published in USA Today in February, 2005, says: “Online gambling has hit the jackpot.  After years of escalating growth, it’s poised for its biggest year….More than 2,000 gambling Web sites this year will rake in nearly $10 billion in …

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