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UNITED STATES v. FIVE (5) COIN-OPERATED GAM. DEVICES

Civ. No. 9307.

154 F.Supp. 731 (1957)

UNITED STATES of America v. FIVE (5) COIN-OPERATED GAMING DEVICES AND CONTENTS ($63.75)

United States District Court D. Maryland, Civil Division.

September 23, 1957.

Attorney(s) appearing for the Case

Leon H. A. Pierson, U. S. Atty., and John R. Hargrove, Asst. U. S. Atty., Baltimore, Md., for the United States.

Ellsworth T. Simpson, Washington, D. C., and Frank L. Anderson, Riverdale, Md., for claimants.

THOMSEN, Chief Judge.

The government seeks the condemnation and sale, under 26 U.S.C.A. § 7302, of five gaming devices and contents on the ground that the special tax imposed by sec. 4461 had not been paid by the person who maintained them for use or permitted their use on premises occupied by him, as required by secs. 4461 and 4901.1 Claimants Voglino and Willett contend that the machines are not "property intended for use in violating...

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