Tooley v. United States

ROSS, District Judge.

This matter came on for a two day trial, without a jury, on the 1st day of December, 1954.

Nature of The Case

Jean Tooley, a citizen of the United States, residing at Las Vegas, Nevada, on the 18th day of July, 1952, paid the sum of $250 to the Collector of Internal Revenue, District of Nevada, as a special tax levied under the provisions of Title 26 U.S.C. § 3267(a) (2), upon a coin operated machine or device known as the “Sidebottom Super Crane Machine.” Thereafter and on August 4, 1952, plaintiff filed a claim with the Commissioner of Internal Revenue demanding refund of…