Legal Opinion
Noel Shows, Inc. v. United States
Court of Appeals for the Eleventh Circuit
Decided December 12, 1983No. 81-5689PublishedCited by 26 opinions
1Per curiam
Noel Shows (the plaintiff) is the inventor, manufacturer and owner of a coin activated amusement device called the “Bulldozer.” The Internal Revenue Service (the defendant) classified the Bulldozer as a “gaming device,” and levied an excise tax of $14,625 against plaintiff, pursuant to 26 U.S.C. §§ 4461 and 4462, which provided in part1:
§ 4461(a) In General — There shall be imposed a special tax to be paid by every person who maintains for use or permits the use of, on any place or premises occu*329pied by him, a coin operated gaming device (as defined in section 4462) ... § 4462(a) In…
2Cases cited4 opinions
- C. B. Wright v. Hartford Accident & Indemnity CompanyCourt of Appeals for the Fifth Circuit · 1978
- United States v. KorpanSupreme Court of the United States · 1957
- United States v. One 1978 Bell Jet Ranger Helicopter, Serial Number 2464, License Number N500rf, Thomas S. Waldron, Intervenor-AppellantCourt of Appeals for the Eleventh Circuit · 1983
- United States v. Twenty-Eight "Mighty Payloader" Coin-Operated Gaming DevicesCourt of Appeals for the Eighth Circuit · 1980
3Cited by26 opinions
- E.J. Wilson, Dearest Davis, and Cassandra Linder, Plaintiffs v. Roland AttawayCourt of Appeals for the Eleventh Circuit · 1985
- United States v. Constance Haas Meester, Jeanne Sanfratello Tumulty, Robert Haas, Edward Conrad SawyerCourt of Appeals for the Eleventh Circuit · 1985
- United States v. Robert Neal AllenCourt of Appeals for the Seventh Circuit · 1986
- Rickey E. Haney v. Mizell Memorial Hospital, a Corporation Dr. John MeigsCourt of Appeals for the Eleventh Circuit · 1984
- Erica Benson SPLUNGE, Sandra Calhoun, Tisha Scott, Jo Catherine Smoot, Plaintiffs-Appellees, v. SHONEY’S, INC., Defendant-AppellantCourt of Appeals for the Eleventh Circuit · 1996
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