United States v. One Olivetti Electric 10-Key Adding MacHine Etc.

The United States brought suit under the authority of 26 U.S.C. § 7302 for forfeiture of property used in a business conducted in violation of the federal wagering tax provisions, 26 U. S.C. § 4401 et seq. The district court found that an adding machine, a transistor radio, and $2,988 in currency ‘ and coin had been used and possessed and intended for use in an illegal wagering business conducted by Walter Sekaly, the owner of the property. Accordingly, these items were forfeited to the Government by the judgment of the court. Having studied the briefs and record, we are firmly convinced that…