Goldman Sachs Mortgage Co. denied a conflict of interest was guiding its decisions in a foreclosure case of the Las Vegas Hilton, court papers say. The Hilton, which opposes the foreclosure, has asserted that Goldman Sachs, which owns 40 percent of the Hilton, also owns American Casino & Entertainment Properties, LLC, which is the parent company of the Stratosphere hotel-casino, which is a rival to the Hilton, the Las Vegas Sun reported Tuesday. The Hilton, the majority of which is owned by Colony Capital LLC of Los Angeles, has alleged that the financial firm is pushing for a foreclosure to help out the Stratosphere. In a court filing, however, Goldman Sachs said the Hilton is \"mudslinging.\" Goldman Sachs called Hilton\'s claims \"rank and irrelevant speculation.\" \"That a financial institution may have an interest in two casino properties located in Las Vegas is not an adequate ground for accusations of improper behavior,\" the Goldman Sachs filing said. There was no evidence Goldman Sachs was acting improperly, but it was undeniable that the Hilton was in default, the papers filed by Goldman Sachs said.