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P was employed as a craps dealer in two Las Vegas gambling casinos. At times, players will give money to the dealers or place bets for them. Most casinos do not allow boxmen to receive money from patrons because of their supervisory positions, although some do permit this. The pit bosses are not permitted to receive anything from patrons because they are in a position in which they can ensure that a patron receives some special service or treatment. The money or tokes are combined by the four dealers and split equally at the end of each shift so that a dealer will get his share of the tokes received even while he is taking his break. P received about $10 - $20 per day in tokes. P worked as a stickman and dealer and at all times was under the supervision of the boxman who in turn was supervised by the pit boss. The district court found that patrons sometimes give money to dealers, other players or mere spectators at the game, but that between 90-95% of the patrons give nothing to a dealer. No obligation on the part of the patron exists to give to a dealer and 'dealers perform no service for patrons which a patron would normally find compensable.' Another finding is that there exists 'no direct relation between services performed for management by a dealer and benefit or detriment to the patron.' P claimed the tokes were gifts and thus nontaxable. The trial court ruled for P and D appealed.

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Legal analysis from Dean's Law Dictionary will be displayed here.