Introducing ATLASLearn more
Legal Opinion

United States v. Korpan

Supreme Court of the United States

Decided July 11, 1957No. 596PublishedCited by 36 opinions

1Opinion of the CourtJustice Black

The respondent, Walter Korpan, was indicted in a Federal District Court in Illinois for willfully failing to pay the $250 per device tax imposed by 26 U. S. C. (Supp. IV) § 4461 on any person who maintains for use any gaming device. For purposes of this tax, 26 U. S. C. (Supp. IV) § 4462 (a) defines gaming devices as:

“so-called 'slot’ machines which operate by means of insertion of a coin . . . and which, by application *272of the element of chance, may deliver, or entitle the person playing . . . the machine to receive cash, premiums, merchandise, or tokens.” 1

*273The evidence at the trial showed…

2Cases cited1 opinion

  1. United States v. Walter KorpanCourt of Appeals for the Seventh Circuit · 1956

3Cited by36 opinions

  1. Noel Shows, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
  2. Brache v. County of WestchesterCourt of Appeals for the Second Circuit · 1981
  3. Clerk of Circuit Court v. Chesapeake Beach Park, Inc.Court of Appeals of Maryland · 1969
  4. Commissioner of Internal Revenue v. Mercantile National Bank at DallasCourt of Appeals for the Fifth Circuit · 1960
  5. Singleton v. MathisCourt of Appeals for the Eighth Circuit · 1960

31 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API