Legal Opinion
United States v. Four (4) Pinball MacHines
District Court, D. Hawaii
Decided April 15, 1977No. Civ. 74-249, 74-250 to 74-252PublishedCited by 5 opinions
1Opinion of the Court
DECISION AND ORDER
WONG, District Judge.
I. BACKGROUND
These four forfeiture actions under 26 U.S.C. § 7302 were consolidated for trial. The government seized the 15 pinball machines following non-payment of the special tax imposed by 26 U.S.C. § 4461(a). Defendant-claimant National Amusement, Inc. is the owner of the 15 pinball machines.
The matter was submitted for trial on stipulated facts and the parties’ memoranda. The stipulation of facts recites the following:
1. The 15 pinball machines are gaming devices within the meaning of 26 U.S.C. § 4462(a)(2). 1
2. A special tax of $250.00 [per…
2Cases cited28 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Calero-Toledo v. Pearson Yacht Leasing Co.Supreme Court of the United States · 1974
- Grosso v. United StatesSupreme Court of the United States · 1968
- United States v. United States Coin & CurrencySupreme Court of the United States · 1971
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. One 1973 Buick Riviera Automobile, Vin 4y87u3h548756, James T. LoganCourt of Appeals for the Eighth Circuit · 1977
- United States v. One 1976 Lincoln Mark IV, Serial 6Y89A876578 Michigan License TWP 951District Court, W.D. Pennsylvania · 1979
- State v. One 1979 Pontiac SunbirdNew Jersey Superior Court Appellate Division · 1983
- United States v. Twenty-Eight "Mighty Payloader" Coin-Operated Gaming DevicesCourt of Appeals for the Eighth Circuit · 1980
- United States v. One 1973 Buick Riviera Automobile, Vin 4y87u3h548756, James T. LoganCourt of Appeals for the Eighth Circuit · 1977