United States v. Kowal

DAY, District Judge.

This is a criminal information wherein the defendant is charged with having engaged in the business of accepting wagers as defined in 26 U.S.C.A. § 4421 without having paid the special occupational tax in violation of 26 U.S.C.A. §§ 7203, 7262 and failing to register with the District Director of Internal Revenue, in violation of 26 U.S.C.A. § 7272. The violations charged are alleged to have occurred on or about November 18, 1960.

The matter is now before me upon the defendant’s motion that all personal property seized by police officers during a search by them of the…