Benevolent & Protective Order of Elks Lodge 615 v. United States

NEVILLE, District Judge.

These actions are brought under 28 U.S.C. § 1346(a)(1) for the refund of Federal gambling taxes for the fiscal years ended June 30, 1962, through June 30, 1967, by the above three plaintiffs. Since they involve the same legal issues they were consolidated by this court’s order of September 13, 1971.

Each of the plaintiffs, non profit organizations, over the years maintained for use a pin ball machine or machines. It is not contested that in the method of their operation with cash payoffs, these machines constituted gaming devices within the meaning of 26 U.S.C. § 4462.…