United States v. 20 "Dealer's Choice" Machines & Coin Contents of $3.50

CRAVEN, Circuit Judge:

By this action, the United States sought the forfeiture, for failure to pay the required tax,1 of 20 “Dealer’s Choice” mechanical poker machines, alleging them to be coin-operated gaming devices as defined in 26 U.S.C. § 4462(a)(1).2 The district court found that the machines in question were coin-operated gaming devices within the statute. The court held, however, that the fifth amendment privilege was a bar to the forfeiture. United States v. 20 “Dealer’s Choice” Machines and Coin Contents of $3.50, 341 F.Supp. 1147 (D.S.C.1972). We think the finding of the court that…