United States v. T. D. Bowen

ORIE L. PHILLIPS, Circuit Judge:

This action was instituted by Bowen to recover a refund of excise wagering taxes, penalties, and interest paid by him. From a judgment in favor of Bowen, the United States has appealed.

The following facts, inter alia, were agreed to by a written pretrial stipulation.

From December 1, 1951, to May 31, 1952, Bowen was associated with a lottery operation, known as bolita, in Polk County, Florida. In July 1954, the Commissioner of Internal Revenue, under the provisions of § 3285 of the Internal Revenue Code of 1939 (26 U.S.C. 1952 ed., § 3285), made an assessment of…