Gold's accuser is a man named Bruce Crispin Leyser, who claims that he has voicemail messages and other evidence on an agreement with Gold to share half his winnings in return for recruiting celebrities to endorse Gold's sponsors, the Bodog group.
In his filing, Leyser claims that Gold said in a phone message for him: "I wanted to let you know about the money.
"You're obviously very well protected; everything will be fine, but nothing's going to happen today, that's for sure. I have the best tax attorneys and the best minds in the business working for me from
Gold said payment might take a few days, and he asked Leyser to be patient.
"I promise you, you can keep this recording on my word, there's no possible way you're not going to get your half ... after taxes."
According to the complaint, Leyser said Gold has refused to pay, but his attorney Richard Schonfeld declined to comment when asked whether there was a written agreement to share the winnings.
Leyser attended the final table, watching as Gold eliminated seven of his eight competitors over a 12-hour stretch.
In a statement released through his lawyer and publicist, Gold said he was "disappointed" that "a person he has only known since July of this year has elected to file litigation rather than continue the parties' discussions in an effort to find a resolution to this matter."