Legal Opinion
United States v. Five (5) Coin-Operated Gaming Devices
District Court, W.D. Virginia
Decided December 14, 1965No. Civ. A. No. 105PublishedCited by 1 opinion
1Opinion of the Court
MICHIE, District Judge.
This opinion is intended to supplement my earlier decision of October 15, 1965 in this matter, 246 F.Supp. 349 (W.D.Va.1965), where, inter alia, I held that I could not invoke my equity powers to mitigate the harshness of a statutory forfeiture.
The claimant Edwards now urges that the device seized at the Lee-Hi Truck Stop, Route 5, Lexington Virginia, and described as:
One (1) Bally Circus Queen Coin-Operated Gaming Device, Serial No. A1941, containing $8.55 in coin
was an “additional machine” upon which the Form 11-B and tax was not due at the date of seizure. The…
2Cases cited4 opinions
- Farmer v. United StatesCourt of Appeals for the Tenth Circuit · 1942
- Gerald Voglino and P. Russell Willett, Owners and of Five (5) Coin-Operated Gaming Devices and Contents ($63.75) v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- United States v. Five (5) Coin-operated Gaming DevicesDistrict Court, W.D. Virginia · 1965
- United States v. ClareDistrict Court, E.D. Pennsylvania · 1880
3Cited by1 opinion
- United States v. A. E. Edwards, T/a Apex Amusement Company, Claimant-Intervenor of Five (5) Coin-Operated Gaming Devices and $257.20 in CoinCourt of Appeals for the Fourth Circuit · 1966