Szybski v. United States

TEHAN, Chief Judge.

The sole question presented in the above cases, which were tried to the court on June 7,1863, is whether certain bingo-type coin-operated pinball machines were “so-called ‘slot’ machine(s)” or gaming devices within the meaning of § 4462(a) (2) (A) of the Internal Revenue Code of 1954, as contended by the defendant, or “amusement machine(s)” within the meaning of § 4462(a) (1) (C) of the Internal Revenue Code of 1954 as contended by the plaintiffs. Each of the plaintiffs is a resident of and operates a tavern within this district. Each had on his premises during the period…