Ethengain v. Hook

GRIM, Senior District Judge.

FINDINGS OF FACT

1. These are suits for recovery of wagering excise taxes for the periods May, 1959 through May, 1961 and special wagering stamp taxes for the periods May 18, 1959 through June 30, 1961.

2. These cases involve the same issue and have been consolidated for trial and decision by the court as stipulated by the parties.

3. The plaintiff is an individual residing at 6252 Spruce Street, Philadelphia, Pennsylvania.

4. On May 18, 1961, officers of the Philadelphia Police entered and searched the plaintiff’s home pursuant to a search warrant. Plaintiff was…