WEICK, District Judge.
This is an action for refund of excise taxes on wagers, the occupation of wagering, and penalties thereon, claimed to have been illegally, erroneously and unlawfully assessed and collected under I. R.C.1939, § 3285 et seq., § 2707, 26 U. S.C.A. (I.R.C.1939), § 3285 et seq., § 2707.
Police officers of the City of Akron, acting under a search warrant issued by the Municipal Court of that city, searched plaintiff's residence...
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