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Flamingo Resort, Inc. v. United States
''Flamingo Resort, Inc. v. United States'', 664 F.2d 1387 (9th Cir. 1982), was a case decided before the United States Court of Appeals for the Ninth Circuit that decided the question of when the right to receive income represented by "markers", or gambling credit lines, become "fixed" for tax purposes based on the "all events" test.
== Facts ==
The Flamingo Resort, a Las Vegas casino, routinely extended lines of credit to some of its customers in order to help facilitate gambling in the casino. Customers would sign "markers" which represented their liability for the amount loaned. The Flamingo Resort successfully collected on those receivables at rates as high as 96%. On its 1967 tax return, the casino, an accrual basis taxpayer, excluded $676,432.00 of receivables attributable to uncollected loans from "markers" issued. The Commissioner of the Internal Revenue Service required the accrual of this income.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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