United States v. Five (5) Coin-Operated Gaming Devices & Contents

THOMSEN, Chief Judge.

The government seeks the condemnation and sale, under 26 U.S.C.A. § 7302, of five gaming devices and contents on the ground that the special tax imposed by sec. 4461 had not been paid by the person who maintained them for use or permitted their use on premises occupied by him, as required by secs. 4461 and 4901.1 Claimants Voglino and Willett contend that the machines are not “property intended for use in violating the provisions of the Internal Revenue Laws, or regulations prescribed under such laws”, and were therefore not subject to seizure and forfeiture under sec.…