Cozen O’Connor: Gaming


Cozen O’Connor has a comprehensive legal practice covering all aspects of the gaming industry. We provide advice and counsel to individuals and entities in the gaming industry, including hotels and casinos, gaming executives, gaming equipment manufacturers and distributors, investment advisors, racing organizations, and software development companies.

Our attorneys are recognized leaders in the gaming industry and include a member appointed to the Mayor’s Task Force on Gaming for the City of Philadelphia, a member who was the instrumental force behind the acquisition, financing, development and operation of all three of Donald Trump’s Atlantic City resort and casino hotels, and numerous attorneys noted for their expertise in Indian gaming ventures. The firm's vice chair, Thomas A. Decker, served as the inaugural chairman of the Pennsylvania Gaming Control Board from 2004 to 2007 as appointed by Pennsylvania Governor Edward G. Rendell.

In addition to our work with the brick and mortar casino industry, Cozen O’Connor is at the forefront of online gaming. We have been involved in cutting edge litigation involving online gaming operators and third-party processors in numerous federal courts, and have served as Special Internet Gaming Counsel on the first Multistate Internet Gaming Agreement. Our Public Strategies professionals have extensive experience working with online gaming companies on a variety of matters, including lobbying related to the legalization of online poker. Finally, we are frequently consulted with regard to online gaming software and provide advice on how that software can comply with federal and state gambling laws.

This unparalleled experience is critical, particularly in light of the evolving landscape of the gaming industry throughout the country.

Our attorneys counsel clients in the gaming industry on licensing and regulatory issues, real estate development, litigation, intellectual property matters, financing and tax issues, corporate matters, and labor and employment concerns.



Promotional Expenses Deductible for Gaming Tax [Tax Alert]

May 08, 2014

A nearly unanimous Pennsylvania Supreme Court reversed the Commonwealth Court and held that certain promotional expenses were deductible in calculating gross terminal revenue for purposes of the 34 percent Pennsylvania tax on slot machines.

In The News

College Sports Face New Integrity Worries with Legal Betting

June 29, 2018

Stephen Miller, vice chair of Cozen O’Connor’s Criminal Defense & Internal Investigations Practice, is quoted Law 360 on the impact legalized sports betting has on the integrity of college sports.