United States v. Ten Coin-Operated Gaming Devices

OPINION

ROBERT EARL MAXWELL, Chief Judge.

On February 3, 1971, agents of the Internal Revenue Service seized ten coin-operated machines, along with the coin content from the machines in the amount of $645.90, from various business establishments in Clarksburg, Anmoore and Salem, West Virginia. The seizure, without prior notification of tax liability or that seizure is the penalty for nonpayment of taxes, was made pursuant to 26 U.S.C. § 7302, for failure to pay the $250.00 tax imposed by 26 U.S. C. § 4461(a), a violation of 26 U.S.C. § 4901, and for failure to register with the District…