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UNITED STATES v. FOUR (4) PINBALL MACHINES

Civ. Nos. 74-249, 74-250 to 74-252.

429 F.Supp. 1002 (1977)

UNITED STATES of America, Plaintiff, v. FOUR (4) PINBALL MACHINES and One (1) Remote Control Device, Defendants. UNITED STATES of America, Plaintiff, v. THREE (3) BALLY PINBALL MACHINES and $325.00 in U. S. Coin, Defendants. UNITED STATES of America, Plaintiff, v. FOUR (4) BALLY PINBALL MACHINES, Defendants. UNITED STATES of America, Plaintiff, v. FOUR (4) BALLY PINBALL MACHINES, FRAME NUMBERS 38859, 5263, 31686, AND 1610, and U. S. Coin in the Total Amount of $100.85, Defendants.

United States District Court, D. Hawaii.

April 15, 1977.

Attorney(s) appearing for the Case

T. David Woo, Asst. U. S. Atty., Honolulu, Hawaii, for plaintiff.

Ernest Y. Yamane, Honolulu, Hawaii, for defendants.

DECISION AND ORDER

WONG, District Judge.

I. BACKGROUND

These four forfeiture actions under 26 U.S.C. § 7302 were consolidated for trial. The government seized the 15 pinball machines following non-payment of the special tax imposed by 26 U.S.C. § 4461(a). Defendant-claimant National Amusement, Inc. is the owner of the 15 pinball machines.

The matter was submitted for trial on stipulated...

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