Gerald Voglino and P. Russell Willett, Owners and of Five (5) Coin-Operated Gaming Devices and Contents ($63.75) v. United States

PARKER, Chief Judge.

This is an appeal from a judgment forfeiting five coin-operated gaming devices, which had been operated on premises leased by appellant Willett from appellant Voglino. The premises were acquired by Willett by lease from Voglino on June 12, 1956; and the five gaming devices, which were on the premises at that time, were allowed by Voglino, the owner, to remain on the premises under an agreement that he and Willett were to share equally in the profits and losses arising from their operation. Voglino had paid the tax imposed for the year ending June 30, 1956 by 26 U.S.C. §…