Morris L. Johnson v. Robert L. Phinney, Director of Internal Revenue of United States of America for Southern District of Texas

DAWKINS, District Judge.

The Commissioner assessed taxes against appellant under Sections 3285 1 and 3290 2 of the Internal Revenue Code. Appellant paid the taxes and brought this suit to recover, alleging: that he op erated a restaurant and amusement hall in which he had placed two one-ball marble machines on which the coin slots were blocked off; that he sold games on the machines for 5^ each, the number purchased being recorded on the machine by an electrical control device; that free games could be won by the player’s skill in achieving pre-conceived objects which were noted on the…