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UNITED STATES v. KORPAN

No. 596.

354 U.S. 271 (1957)

UNITED STATES v. KORPAN.

Supreme Court of United States.

Decided June 17, 1957.

Attorney(s) appearing for the Case

John F. Davis argued the cause for the United States. With him on the brief were Solicitor General Rankin, Assistant Attorney General Olney, Beatrice Rosenberg and Robert G. Maysack.

Robert A. Sprecher argued the cause for respondent. With him on the brief were Simon Herr and Frank A. Karaba.

MR. JUSTICE BLACK delivered the opinion of the Court.

The respondent, Walter Korpan, was indicted in a Federal District Court in Illinois for willfully failing to pay the $250 per device tax imposed by 26 U. S. C. (Supp. IV) § 4461 on any person who maintains for use any gaming device. For purposes of this tax, 26 U. S. C. (Supp. IV) § 4462 (a) defines gaming devices as:

"so-called `slot' machines which operate by means of insertion of a coin ....

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