Harvey v. United States

EAST, District Judge.

The plaintiffs in these actions seek refunds of various amounts of excise tax assessed by the District Director of Internal Revenue for Oregon (Director) and paid by the plaintiffs, respectively.

The plaintiffs had an interest in the operation of certain mechanical coin-operated amusement or gaming devices which were activated by the insertion of a coin and which for our purposes will be referred to as the “Skill Parade” machine, the “Jokers Wild” machine, and the “Rainbow Stamp” machine.

Section 4461 of the Internal Revenue Code of 1954 imposes a special tax upon devices…