Martin Green: BMR Author
California-Native-American-Tribes-Takes-DFS
California Native American Tribes Take Aim at DFS and Pick’em Operators
Martin Green
February 3, 2026. 2:26 pm

The daily fantasy sports (DFS) debate in California has intensified as Native American tribes formally urge state officials to scrutinize—and potentially act against—DFS and pick’em contests they argue resemble illegal sports betting. A letter submitted by the California Nations Indian Gaming Association (CNIGA) places renewed pressure on lawmakers and regulators at a time when the

California-outlaw-DFS-2026
Will California Outlaw Fantasy Sports?
Martin Green
February 3, 2026. 12:52 pm

2026 update: California’s daily fantasy sports (DFS) market has shifted from a long-standing gray area into a period of legal and regulatory uncertainty following a formal opinion from the state’s attorney general.While DFS operators continue to serve players, the risk profile has changed significantly, raising new questions about whether California will ultimately outlaw fantasy sports—or

Underdog-sues-block-to-AG-California
Underdog Sues to Block California DA’s Opinion on DFS Legality
Martin Green
February 3, 2026. 11:42 am

The legal battle over daily fantasy sports (DFS) in California intensified after Underdog Fantasy filed a lawsuit seeking to block a formal legal opinion issued by Attorney General Rob Bonta. The opinion concludes that DFS contests are illegal for players physically located in California, a finding Underdog argues exceeds the attorney general’s authority and exposes

California Attorney General
California AG Aims to Enforce Against DFS Operators
Martin Green
February 3, 2026. 9:33 am

The long-standing ambiguity around daily fantasy sports (DFS) in California may finally be giving way to enforcement pressure. A formal legal opinion issued by Attorney General Rob Bonta concludes that DFS contests are illegal for players physically located in California—and recent signals from the Department of Justice suggest that opinion may not remain theoretical for

U.S. Gambling Taxes
U.S. Gambling Taxes: What Changes in 2026
Martin Green
January 1, 2026. 7:48 am

As of January 1, 2026, the biggest known federal change affecting how gambling winnings from sportsbooks are taxed in 2026 is not a new reporting form or a new withholding rate—it’s a new limit on how much you can deduct for gambling losses.Below is a detailed, practical, example-heavy walk-through of what changes (and what doesn’t)

Sportsbook
Offshore vs. Regulated Sportsbooks: Traffic, Handle, and What the Numbers Really Say (2025)
Martin Green
October 31, 2025. 4:31 pm

The U.S. sports betting market is now a tale of two ecosystems: regulated sportsbooks operating under state licenses, and offshore books that accept U.S. customers without U.S. licenses. Below is a data-driven look at both sides—web traffic, betting handle, and the tradeoffs that matter.Snapshot: Size & ScaleRegulated U.S. market (2024): Legal sportsbooks handled ~$150 billion

Haynes King Georgia Tech Yellow Jackets QB
Temple vs. Georgia Tech: Why 24 Points Isn’t Enough
Martin Green
September 18, 2025. 4:46 pm
Jameis Winston NY Giants Quarterback
Jameis Winston’s Future with the New York Giants: Could He Be the Spark?
Martin Green
September 16, 2025. 11:33 am

The New York Giants find themselves at a crossroads in 2025. With veteran Russell Wilson nearing the twilight of his career and rookie Jaxson Dart still finding his footing, the franchise may soon turn to one of the NFL’s most polarizing talents: Jameis Winston.From Promise to ReinventionWinston has been in the league long enough to

Mine that Bird at the Kentucky Derby
Mine That Bird — The 50-1 Longshot Who Splashed Into History
Martin Green
September 13, 2025. 4:56 pm

Derby Day: Mud, Rain, and MayhemOn May 2, 2009, Louisville was drenched. Heavy rains turned the legendary Churchill Downs track into a sloppy mess. The infield crowd didn’t care — ponchos, mud boots, and mint juleps in hand, they were ready for the “Most Exciting Two Minutes in Sports.” But few had eyes on a

Barbaro Memorial
Barbaro Memorial
Martin Green
September 13, 2025. 12:04 pm

The Champion Who Inspired a NationBy the time Barbaro thundered across the finish line in the 2006 Kentucky Derby, leaving his rivals in the dust by an astonishing 6½ lengths, fans were already whispering about immortality. A Triple Crown seemed within reach. BookmakersReview.com had bettors buzzing, weighing odds that suddenly tilted in Barbaro’s favor after

Barbaro at the Kentucky Derby
Fans of Barbaro — History of the Greatest Race Horse That Could Have Been
Martin Green
September 13, 2025. 11:48 am

Some horses are fast. Some are strong. A rare few capture the imagination of the world. Barbaro was all three — and more. In one breathtaking Kentucky Derby, he looked like destiny itself. And in one cruel moment at the Preakness, his brilliance was stolen from us. His story remains one of triumph, tragedy, and

georgia
Georgia Lawmakers Punt, Voters Wait for 2026
Martin Green
September 8, 2025. 2:01 pm

ATLANTA (November 2025) — The Georgia House Study Committee on Gaming held its first meeting on July 29, 2025 in Watkinsville, opening what could be the state’s most consequential debate yet on legalized gambling. The committee is now evaluating whether sports betting and casinos could provide a fresh stream of state revenue, with findings expected

Sports betting tax deadline
Privacy: A Key Advantage of Betting Offshore – Tax Requirements & Obligations
Martin Green
March 16, 2025. 1:58 pm

Bettors should understand their obligations to the IRS if their winnings have reached a certain threshold during the previous calendar year.Tax Obligations for BettorsBettors who have profited at least $600 or more are required to complete Form W-2G. Gambling income, regardless of whether it is reported on Form W-2G, must be declared on Form 1040.