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  2. Baxter v. United States - Wikipedia

    en.wikipedia.org/wiki/Baxter_v._United_States

    United States, 633 F. Supp. 912 (D. Nev. 1986), [1] was a federal tax refund case, decided in 1986, regarding the U.S. federal income tax treatment of the gambling income of a professional gambler. Because of this case, gambling winnings in the United States can in certain cases be treated as business income for federal income tax purposes.

  3. Professional and Amateur Sports Protection Act of 1992

    en.wikipedia.org/wiki/Professional_and_Amateur...

    The Professional and Amateur Sports Protection Act of 1992 (Pub. L. 102–559), also known as PASPA or the Bradley Act, was a law, judicially-overturned in 2018, that was meant to define the legal status of sports betting throughout the United States.

  4. History of gambling in the United States - Wikipedia

    en.wikipedia.org/wiki/History_of_gambling_in_the...

    The history of gambling in the United States covers gambling and gaming since the colonial period. The overall theme is one of a general lack of formal regulation (but sometimes significant religious or moral disapproval), giving way by degrees to widespread prohibition by the early 20th century, followed by a loosening of restrictions in the late 20th and early 21st centuries.

  5. Dominant Factor Test - Wikipedia

    en.wikipedia.org/wiki/Dominant_Factor_Test

    The test is not whether the game contains an element of chance or an element of skill but which of them is the dominating factor in determining the result of the game. [2] The principle is currently the basis for numerous litigation cases around the United States as it relates to poker. Poker is acknowledged to possess two of the three criteria ...

  6. Bat Masterson - Wikipedia

    en.wikipedia.org/wiki/Bat_Masterson

    The central character in Runyon's Guys and Dolls was a high-rolling gambler from Colorado whom Runyon barely disguised under the name of Sky Masterson. Because of his reputation as a fearless gunslinger, Masterson's presence at a poker game spoils an attempted holdup in You Can't Win, the autobiography of professional criminal Jack Black.

  7. Gambling - Wikipedia

    en.wikipedia.org/wiki/Gambling

    Gambling has been a popular activity in the United States for centuries. [21] It has also been suppressed by law in many areas for almost as long. By the early 20th century, gambling was almost uniformly outlawed throughout the U.S. and thus became a largely illegal activity, helping to spur the growth of the mafia and other criminal ...

  8. Gambling in the United States - Wikipedia

    en.wikipedia.org/wiki/Gambling_in_the_United_States

    The casino floor at Wynn Las Vegas in Paradise, Nevada. In the United States, gambling is subject to a variety of legal restrictions. In 2008, gambling activities generated gross revenues (the difference between the total amounts wagered minus the funds or "winnings" returned to the players) of $92.27 billion in the United States.

  9. Jonathan H. Green - Wikipedia

    en.wikipedia.org/wiki/Jonathan_H._Green

    Jonathan Green was born in Ohio in 1813, although the Library of Congress catalog gives 1812 as the year of his birth. [citation needed] He became an accomplished professional gambler as a young man, popularly known from Texas to Boston as "Captain Green", and was a regular riverboat gambler on the Mississippi River.