Legal Opinion
United States v. Five (5) Coin-operated Gaming Devices
District Court, W.D. Virginia
Decided October 15, 1965No. Civ. A. No. 105PublishedCited by 5 opinions
1Opinion of the Court
MICHIE, District Judge.
This is a civil proceeding brought by the United States of America by the filing of a libel of information on May 23, 1963, against Five (5) Coin-Operated Gaming Devices and $257.20 in coin. The libel alleges that on or about December 19, 1962, these five coin-operated gaming devices were used and intended for use in carrying on the trade and business subject to the tax imposed by 26 U.S.C. 4461(a) (2),1 without the special *351occupational tax required by 26 U.S.C. 4901(a) having first been paid; that by reason thereof, and under the provisions of 26 U.S.C. § 7302, the…
2Cases cited11 opinions
- United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Scaife Co. v. CommissionerSupreme Court of the United States · 1941
- United States v. DieckerhoffSupreme Court of the United States · 1906
- United States v. One 1958 Pontiac Coupe, Serial No. P-858h2925Court of Appeals for the Seventh Circuit · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- 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
- United States v. Four (4) Pinball MacHinesDistrict Court, D. Hawaii · 1977
- United States v. One Bally Sun Valley Pinball MacHineDistrict Court, W.D. Louisiana · 1972
- United States v. Five (5) Coin-Operated Gaming DevicesDistrict Court, W.D. Virginia · 1965
- United States v. One Bally Golden Gate Pinball MachineDistrict Court, E.D. Louisiana · 1966