From WikiGTA - The Complete Grand Theft Auto Walkthrough
Caligula's Palace is a casino in classic style in Las Venturas. The casino stood under management of a cooperation between the Leone-, Sindacco- and Forelli Family, but there arises many dispute between the three mafia families. Until excess of disaster becomes the casino finally robbed by Carl Johnson.
The casino is a persiflage on Ceasar's Palace in Las Vegas.