Decision in Esports Case Suggests Attendance, Not Sales, Can Trigger Tax Obligations

By Dana Stone, Penn Law 3L   With traditional sports leagues suspended, the esports and video game industry is having a moment. Notwithstanding the economic downturn, the video game industry has seen an increase in revenue during the pandemic as many fans embrace the fast-growing industry. In fact, in March, video game sales in North America were up 34 percent from those in March 2019. As video games go from household hobby to professional sports status, video game publishers will aim to ca