Legal Opinion
United States v. Twenty-Eight "Mighty Payloader" Coin-Operated Gaming Devices
Court of Appeals for the Eighth Circuit
Decided June 11, 1980No. Nos. 79-1432, 79-1448 to 79-1455PublishedCited by 6 opinions
1Opinion of the Court
LAY, Chief Judge.
The district court determined that various coin-operated machines were taxable as gaming devices under 26 U.S.C. § 4461.1 *513The court held, however, that the machines were not to be forfeited under 26 U.S.C. § 7302. The owners of the machines have appealed, arguing that the machines do not fall within the definition of 26 U.S.C. § 4462 for several reasons. The Government has cross-appealed, urging that the district court erred in not ordering forfeiture. We hold the machines are subject to the special tax, but that the district court erred in not ordering forfeiture.
On appeal…
2Cases cited19 opinions
- Calero-Toledo v. Pearson Yacht Leasing Co.Supreme Court of the United States · 1974
- United States v. United States Coin & CurrencySupreme Court of the United States · 1971
- J. W. Goldsmith, Jr.-Grant Co. v. United StatesSupreme Court of the United States · 1921
- United States v. KorpanSupreme Court of the United States · 1957
- United States v. Audrey Bride, , United States of America v. Madeline DefalcoCourt of Appeals for the Ninth Circuit · 1962
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3Cited by6 opinions
- United States v. W. R. Walters, United States of America v. Two Hundred Sixty-Two FirearmsCourt of Appeals for the Sixth Circuit · 1981
- Noel Shows, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Flam v. City of Miami BeachDistrict Court of Appeal of Florida · 1984
- Stepnes v. RitschelDistrict Court, D. Minnesota · 2011
- United States v. FORTY FOUR THOUSAND DOLLARSDistrict Court, E.D. Missouri · 1984
1 more not listed; retrieve them via the Exa API.