Casino Gaming Expert Witness

Casino Gambling Tax / WG-2 Issues

Since Mark C. Nicely's initial expert witness report and testimony for the Gagliardi Federal tax case, we have successfully helped other gamblers overcome their battles with the IRS. In some cases, our knowledge of the gambling industry in general and player tracking reports in particular is all that was needed to properly educate the IRS agents involved. In other cases, context-appropriate math analysis and expert witness report were required to achieve success.

Our expert witness services in this area should not be necessary -- the IRS should know better. Some agents seem not to understood the terminology and/or basic math of gambling. Other agents might have thought that seemingly baseless claims would not be challenged. No matter the circumstances, we have extensive skills and knowledge to help defend against IRS mistakes.

Visit NicelyDoneDefense.com for complete listing of his cases to date.

Casino Gaming Patents

One of the most important aspects of successful game design and development is intellectual property, specifically patents and trademarks.

We can help you search and consider existing patents and prior art publications. Once it appears that you may have an innovate, patentable idea, we can help craft your initial disclosure to:

  • Identify and explain the most valuable innovations
  • Broaden coverage to reduce opportunity for work-arounds
  • Clearly explain the invention and context so that your attorney, and the patent office, avoid the all-too-likely misinterpretations
  • Provide cost-efficient diagrams and flow-charts for effective communication

These services are meant to augment, not replace, those of a qualified patent attorney or patent agent. Since we can conduct the research and take care of filing details at paralegal rates, you can control your legal budget accordingly. And if you are looking for a good patent attorney with gaming experience, (something we highly recommend) you can benefit from our experience about who to consider.

Likewise, if you are an attorney or patent holder looking to defend a claim, our math and gaming experts are available for consultation and expert witness duty.

Visit NicelyDoneDefense.com for additional details about our legal services.



Mark C. Nicely is the lead inventor or co-inventor on over 180 patents granted in the US, and over 50 more patents granted internationally.

For more information, please check out his casino gaming patent portfolio summary and/or a
complete list of his US patents. This portfolio covers a wide swath of casino gaming including slot games and bonuses, skill-based games, progressive jackpot games & systems, multi-player bonuses, video poker games, table games, gaming systems, mobile innovations, bingo/keno games, etc.