# Flamingo Resort, Inc. v. United States, 485 F. Supp. 926 (D. Nev. 1980)

Canonical: https://mobfiles.org/items/courtlistener-flamingo-resort-v-us-485-f-supp-926/

District of Nevada opinion of February 26, 1980 in a tax refund suit by Flamingo Resort, Inc., the owner and operator of the Flamingo in 1967, describing the casino's practice of credit play. It concerns tax accounting, not organized crime.

United States District Court, District of Nevada, Civ. LV 76-19 RDF, Judge Roger D. Foley, February 26, 1980. Flamingo Resort, Inc., "incorporated August 17, 1967," owner and operator of the Flamingo gaming resort in Las Vegas, sued for a tax refund over whether "casino receivables," meaning unpaid gambling markers, were income for its short 1967 tax year.

The court describes the casino's credit practice: markers, credit checks and collection, with about sixty percent of play on credit. The opinion says nothing about Siegel, hidden ownership or skimming. It is filed as a dated federal record of the Flamingo's corporate owner and of how the casino extended credit in the late 1960s. The Ninth Circuit later decided a related tax question about the same markers in *Flamingo Resort, Inc. v. United States*, 664 F.2d 1387 (9th Cir. 1982), which names no individuals.

## Sources

- CourtListener (Free Law Project), text of the opinion: https://www.courtlistener.com/opinion/1376986/flamingo-resort-inc-v-united-states/
- Flamingo Resort, Inc. v. United States, 664 F.2d 1387 (9th Cir. 1982), CourtListener: https://www.courtlistener.com/opinion/397224/flamingo-resort-inc-v-united-states/