Chesapeake Vending Co. v. DeCarlo

THOMSEN, Chief Judge.

Petitioner seeks an order enjoining the Internal Revenue Service from disposing of 31 coin-operated gaming devices seized by the Service under sec. 7321, IRC 1954, Title 26 U.S.C.A., for violation of sec. 7302, because of non-payment of the tax imposed by sec. 4461(a) (2).1 The Serv*556ice proceeded under sec. 7325, and takes the position that the relief sought should be denied (1) because petitioner did not comply with see. 7325(3) by filing the required bond, and (2) because the machines and their contents were subject to forfeiture, which this Court has no authority to…