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The case involves the deduction of the value of slot club points won by members at Gold Coast Hotel & Casino. The Commissioner of Internal Revenue disallowed the deduction, saying that the expense is not incurred until the points are redeemed for a prize. The district court allowed the deduction for members who had accumulated more than 1,200 points but disallowed it for members who had not yet earned 1,200 points. The Commissioner appealed the district court's decision to allow the deduction, and the case was remanded to determine the dollar value of slot club points for each tax year. The most relevant facts are when Gold Coast incurs a liability to redeem slot club points and the certainty of that liability. Gold Coast Hotel & Casino v. United States (1998) United States Court of Appeals for the Ninth Circuit 158 F.3d 484 Learn more about this case at https://www.lsd.law/briefs/view/gold-coast-hotel-casino-v-united-states-3542801 --- Law School Data has over 50,000 case briefs and a one-of-a-kind brief tool to instantly brief millions of US cases with just the name or case cite. Check out all of our case briefs: https://www.lsd.law/briefs Briefs come with built in LSDefine and DeepDive, which allow you to read as quickly or as deeply as you want. Each brief has a built in legal dictionary and recursive summaries that go into more and more detail, until you eventually hit the original case text. Subscribe for new videos every week: https://www.youtube.com/@LSData?sub_confirmation=1

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To Purchase: https://bit.ly/3NFPUU0 Find in Catalog: https://bit.ly/428g7iZ 80/20 Website: https://bit.ly/3peM7n3 Hello, and welcome to 80/20's product highlight series. Today we'll be taking a look at panel and mesh retainers. These retainers give you a strong, secure connection and also make it simple to swap out panels and mesh. These are easy to install, and are available in fractional, metric, and compatible across a wide range of profile series. Now when it comes to using the panel retainer, machining will need to be done to your panel with a drill-through hole. You'll also need a bolt, and bolt assemblies to secure your panel and mount your retainer to the profile. More information on 80/20's machining services, and recommended bolt assemblies, can be found in the 80/20 product catalog. Now when it comes to installing the panel retainer, you'll take your retainer with a preloaded T-nut and bolt on it, and slide it right into the open T-slot. You'll find your location, tighten that down and secure it. Next you'll grab your panel and slide it into the open T-slot, you'll take your other bolt, and go on the other side of the panel, and tighten that through to the retainer. Then tighten that down. Now mesh retainers work basically the same with one small difference. You have your retainer locked into place. Take your mesh, slide it into the open T-slot. This time you'll take a backing plate and slide it onto the other side of the mesh; we'll go ahead and line up our holes. We'll feed our bolt through, get that started, and then we'll finish it off with a wrench. Now one last thing with these retainers is they also come in a double style. These allow you to securely fasten mesh and panel to both sides of the profile, as seen here. Hopefully you found this segment on mesh and panel retainers helpful. For more information, visit 80/20.net and make sure to subscribe to future 80/20 videos. And as always, make it a great day.

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