Green’s Dictionary of Slang

(US police) an arrest intended to disguise bribing of the police.

1953

E. Reid Shame of N.Y. 33: [NYC Police Commissioner] O’Brien planned to assign ten police captains to check on gambling arrests [...] to see that [...] there were no ‘accommodation’ arrests. These are arrests made by plainclothesmen with the connivance of the bookmakers who know they will suffer nothing more than a fine.