Document:

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                                                                 Exhibit 10.17

                                October __, 2000

Uproar Inc.
240 West 35th Street
New York, NY  10001

Ladies and Gentlemen:

         This opinion is being delivered to you pursuant to Section 6.1(d) of
the Agreement and Plan of Reorganization (the "Agreement") by and among Uproar
Inc., a Delaware corporation ("Acquiror"), iwin.com Acquisition Corporation, a
Delaware corporation that is a wholly-owned subsidiary of Acquiror ("Sub"),
iwin.com, Inc., a Delaware corporation ("Target"), Frederick Krueger (as
stockholders' agent) and certain shareholders of Target, dated as of July 25,
2000. Pursuant to the Agreement, Sub will merge with and into Target (the
"Merger"), and Target will be the surviving entity.

         Except as otherwise provided, capitalized terms referred to herein have
the meanings set forth in the Agreement. All section references, unless
otherwise indicated, are to the Internal Revenue Code of 1986, as amended (the
"Code").

         We have acted as legal counsel to Acquiror in connection with the
Merger. As such, and for the purpose of rendering this opinion, we have examined
(or will examine on or prior to the Effective Time of the Merger) and are
relying (or will rely) upon (without any independent investigation or review
thereof) the truth and accuracy, at all relevant times, of the statements,
covenants, representations and warranties contained in the following documents
(including all schedules and exhibits thereto):

         1. The Agreement;

         2. Representations made to us in by Acquiror and Sub in a certificate
of even date herewith;

         3. Representations made to us by Target in a certificate of even date
herewith;

         4. The Registration Statement filed in connection with the Merger; and

         5. Such other instruments and documents related to the formation,
organization and operation of Acquiror, Sub and Target or to the consummation of
the Merger and the transactions contemplated thereby as we have deemed necessary
or appropriate.

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Uproar Inc.
October __, 2000
Page 2

         In connection with rendering this opinion, we have assumed or obtained
representations (and are relying thereon, without any independent investigation
or review thereof) that:

         1. Original documents (including signatures) are authentic, documents
submitted to us as copies conform to the original documents, and there has been
(or will be by the Effective Time of the Merger) due execution and delivery of
all documents where due execution and delivery are prerequisites to
effectiveness thereof;

         2. Any representation or statement made "to the best knowledge of" or
otherwise similarly qualified is correct without such qualification, and all
statements and representations, whether or not qualified are true and will
remain true through the Effective Time.

         3. As to all matters in which a person or entity making a
representation has represented that such person or entity either is not a party
to, does not have, or is not aware of any plan, intention, understanding or
agreement to take an action, there is in fact no plan, intention, understanding
or agreement and such action will not be taken;

         4. The Merger will be consummated pursuant to the Agreement and will be
effective under the laws of the state of Delaware;

         5. The shareholders of Target do not, and will not on or before the
Effective Time of the Merger, have an existing plan or intent to dispose of an
amount of Acquiror Common Stock to be received in the Merger (or to dispose of
Target Capital Stock in anticipation of the Merger) such that the shareholders
of Target will not receive and retain a meaningful continuing equity ownership
in Acquiror that is sufficient to satisfy the continuity of interest requirement
as specified in Treas. Reg. Section1.368-1(b) and as interpreted in certain
Internal Revenue Service rulings and federal judicial decisions;

         6. After the Merger, Target will hold "substantially all" of its and
Sub's properties within the meaning of Section 368(a)(2)(E)(i) of the Code and
the regulations promulgated thereunder and will continue its historic business
or use a significant portion of its historic assets in a business;

         7. To the extent any expenses relating to the Merger (or the "plan of
reorganization" within the meaning of Treas. Reg. Section1.368-1(c) with respect
to the Merger) are funded directly or indirectly by a party other than the
incurring party, such expenses will be within the guidelines established in
Revenue Ruling 73-54, 1973-1 C.B. 187; any expenses paid on behalf of Target
shareholders will not exceed one percent (1%) of the total consideration that
will be issued in the Merger to Target shareholders in exchange for their shares
of Target stock;

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Uproar Inc.
October __, 2000
Page 3

         8. No Target shareholder guaranteed any Target indebtedness outstanding
during the period immediately prior to the Merger, and at all relevant times,
including as of the Effective Time of the Merger, (i) no outstanding
indebtedness of Acquiror, Sub or Target has or will represent equity for tax
purposes; (ii) no outstanding equity of Acquiror, Sub Target has or will
represent indebtedness for tax purposes; and (iii) no outstanding security,
instrument, agreement or arrangement that provides for, contains or represents
either a right to acquire Target capital stock (or to share in the appreciation
thereof) constitutes or will constitute "stock" for purposes of Section 368(c)
of the Code;

         9. An opinion of counsel, received by Target from O'Melveny & Myers,
LLP, substantially identical in substance to this opinion, has been delivered
and not withdrawn; and

         10. The Merger will be reported by Acquiror, Sub and Target on their
respective federal income tax returns in a manner consistent with the opinion
set forth below.

         Based on our examination of the foregoing items and subject to the
assumptions, exceptions, limitations and qualifications set forth herein, we are
of the opinion that, for federal income tax purposes, the Merger will be a
"reorganization" as defined in Section 368(a) of the Code.

         In addition to the assumptions set forth above, this opinion is subject
to the exceptions, limitations and qualifications set forth below.

         1. This opinion represents and is based upon our best judgment
regarding the application of federal income tax laws arising under the Code,
existing judicial decisions, administrative regulations and published rulings
and procedures. Our opinion is not binding upon the Internal Revenue Service or
the courts, and there is no assurance that the Internal Revenue Service will not
successfully assert a contrary position. Furthermore, no assurance can be given
that future legislative, judicial or administrative changes, on either a
prospective or retroactive basis, would not adversely affect the accuracy of the
conclusions stated herein. Nevertheless, we undertake no responsibility to
advise you of any new developments in the application or interpretation of the
federal income tax laws.

         2. This opinion concerning certain of the U.S. federal tax consequences
of the Merger is limited to the specific U.S. federal tax consequences presented
above, and does not address any other federal, state, local or foreign tax
consequences that may result from the Merger or any other transaction (including
any transaction undertaken in connection with the Merger).

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Uproar Inc.
October __, 2000
Page 4

         3. No opinion is expressed as to any transaction other than the Merger
as described in the Agreement or to any transaction whatsoever, including the
Merger, if all the transactions described in the Agreement are not consummated
in accordance with the terms of the Agreement and without waiver or breach of
any material provision thereof or if all of the representations, warranties,
statements and assumptions upon which we relied are not true and accurate at all
relevant times. In the event any one of the statements, representations,
warranties or assumptions upon which we have relied to issue this opinion is
incorrect, our opinion might be adversely affected and may not be relied upon.

         4. This opinion has been delivered to you for the purpose of satisfying
the conditions set forth in Section 6.1(d) of the Agreement and is intended
solely for your benefit; it may not be relied upon for any other purpose or by
any other person or entity, and may not be made available to any other person or
entity without our prior written consent.

                                            Very truly yours,

                                            GUNDERSON DETTMER STOUGH
                                            VILLENUEVE FRANKLIN & HACHIGIAN, LLP<PAGE>   1
                                                                   Exhibit 10.18
October ___, 2000

iwin.com, Inc.
10940 Wilshire Boulevard
Los Angeles, CA  90024

                  Re:      Merger of iwin.com

Ladies and Gentlemen:

         You have requested our opinion regarding the material federal income
tax consequences of the proposed reorganization (the "Reorganization") involving
the exchange of stock of iwin.com, Inc., a Delaware corporation ("Target"), for
stock of Uproar Inc., a Delaware corporation ("Acquiror"), in a statutory merger
of iwin Acquisition Corporation, a Delaware corporation ("Merger Sub") and a
wholly-owned subsidiary of Acquiror, with and into Target with Target to be the
surviving corporation and a wholly-owned subsidiary of Acquiror in a transaction
intended to qualify as a reorganization under Section 368(a)(1) of the Internal
Revenue Code of 1986, as amended (the "Code").1

         In connection with this opinion, we have examined such documents and
matters of law and fact as we have considered appropriate, including (i) the
Agreement and Plan of Reorganization, dated as of July 25, 2000 (the
"Agreement"); and (ii) the Certificates provided by Target and Acquiror to the
undersigned (the "Certificates") on the date hereof. In connection with this
opinion, we are assuming that the representations made by Target and Acquiror in
the Agreement and in the Certificates are true and correct as of the date of
this opinion, and we are relying on each of such representations. In addition,
with your consent, we have assumed or obtained representations (and are relying
thereon, without any independent investigation or review thereof) that (a)
original documents (including signatures) are authentic, documents submitted to
us as copies conform to the original documents, and there has been (or will be
by the Effective Time of the Merger, as defined in the Agreement) due execution
and delivery of all documents where due execution and delivery are prerequisites
to effectiveness thereof, and (b) the Merger will be effective under the laws of
the State of Delaware.

--------
     1 All references to Sections are to the Internal Revenue Code of 1986,
       as amended.

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                                     Opinion

         Based on the foregoing, and our review and analysis of the current
state of the law, it is our opinion that the Reorganization will be treated for
federal income tax purposes as a reorganization within the meaning of Section
368(a)(1) of the Code; that Target, Acquiror and Merger Sub will each be a party
to that reorganization within the meaning of Section 368(b) of the Code; and
that the exchange of the stock of Target for the stock of Acquiror will be
tax-free to the stockholders of Target, except to the extent of (a) any cash
received in lieu of fractional shares; and (b) any cash received by a
stockholder of Target who exercises such stockholder's dissenter's rights.

         This opinion is limited to the tax matters specifically covered herein,
and we have not been asked to address, nor have we addressed, any other tax
consequences of the Reorganization. The opinion herein is based on current
authorities and upon facts and assumptions as of the date of this opinion. It is
subject to change in the event of a change in the applicable law or change in
the interpretation of such law by the courts or by the Internal Revenue Service,
or a change in any of the facts and assumptions upon which it is based. There is
no assurance that legislative or administrative changes or court decisions may
not be forthcoming which would significantly modify the statements and opinions
expressed herein. Any such changes may or may not be retroactive with respect to
transactions prior to the date of such changes. This opinion represents only
counsel's best legal judgment, and has no binding effect or official status of
any kind, so that no assurance can be given that the positions set forth above
will be sustained by a court, if contested.

         This opinion is delivered to Target for the benefit of Target and its
stockholders. This opinion may not be made available to any other person or
entity without our prior written consent.

                                                         Respectfully Submitted,

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