submitted by identity verified accounts, Atlantic Lottery operates across a network of retailers where wagers are accepted anonymously, thus making it more susceptible to such 'block' bettors. The capping of combinations serves to limit pro-betting while keeping all outcomes open for betting, in any other combination. If a combination of outcomes is capped, any subsequent transaction submitted to the system attempting to wager on this particular combination is rejected. This can be an annoyance to non-professional (casual) bettors legitimately trying to wager on a capped combination, but experienced bettors have come to understand the reasoning and adjust their wagers accordingly. Though most experts agree that the odds offered on Sport Select are such that even the sharpest punter would have no hope of making a profit in the long term, some have. See, for instance, the 2007 Tax Court of Canada case R. v. Leblanc, in which two brothers netted $5.5 million on $50 million in bets over five years. The Tax Court ruled the profit was not taxable. Ties While ties are a common in soccer and used to be common in ice hockey as well, unlike what would be the case with most bookmakers the rules of Sport Select provide for betting on "ties" in nearly every sport including football, basketball and in some provinces baseball, even though ties are never allowed in basketball or baseball and are rare in football. Consequently, Sport Select mandates that any game decided by five points or less in basketball, three points or less in football or one run in baseball (where applicable) is declared a "tie". Furthermore, when the NHL introduced shootouts in for the 2005–06 season the lottery corporations (in contrast to most bookmakers) quickly ruled that shootout results would not count, specifically so they could keep offering "ties" in hockey. In Ontario, a hockey game that goes to a shootout counts as both a Tie and a Visitor or Home win, depending on the outcome. The rule is loathed by most Canadian gamblers because the size of the winning margin often means little to the teams on the field/court. Many bettors believe the rule's true purpose is to confuse gamblers and allow for larger vigs. NBA Wagering on NBA games was an issue when Toronto and Vancouver were being considered for NBA expansion franchises, due to strict league rules at the time which prohibited gambling. The Toronto Raptors and