No. 96-17236.

158 F.3d 484 (1998)

GOLD COAST HOTEL & CASINO, a Nevada Limited Partnership, Gaughan Herbst, Ltd., a Nevada General Partnership, Michael J. Gaughan and Jerry Herbst, Plaintiffs-Appellees, v. UNITED STATES of America and Commissioner of Internal Revenue Service, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided October 16, 1998.

Attorney(s) appearing for the Case

Barry L. Lieberman, Dickerson, Dickerson, Lieberman & Consul, Las Vegas, NV, for plaintiffs-appellees.

Sally J. Schornstheimer, United States Department of Justice, Tax Division, Washington, DC, for defendants-appellants.

Before: FLETCHER, T.G. NELSON, Circuit Judges, and WHALEY, District Judge.

WHALEY, District Judge.

The United States of America and Commissioner of Internal Revenue appeal the district court's grant of summary judgment in favor of Gold Coast Hotel & Casino, et al. The district court held that a casino using the accrual method of accounting may deduct the value of slot club points won by a slot club member in the tax year in which the member has accumulated the minimum number of points necessary to redeem a prize. We affirm.

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