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SAVIN ROCK ARCADE v. FITZPATRICK

Civ. A. No. 5430.

160 F.Supp. 775 (1958)

SAVIN ROCK ARCADE, Inc., Plaintiff, v. John J. FITZPATRICK, Former Collector of Internal Revenue for the District of Connecticut, Defendant.

United States District Court D. Connecticut, Civil Division.

February 17, 1958.

Attorney(s) appearing for the Case

Frederic M. Klein, Klein & Klein, New Haven, Conn., for plaintiff.

Simon S. Cohen, U. S. Atty. for Dist. of Connecticut, Hartford, Conn., Richard Mulcahy, Dept. of Justice, Washington, D. C., for defendant.

ANDERSON, District Judge.

This is an action brought pursuant to 28 U.S.C. Section 1346(a) (1), to recover occupational taxes on coin-operated machines for the period of July 1, 1949 through June 30, 1953 and assessed under Section 3267 of the Internal Revenue Code of 1939, 26 U.S.C. § 3267.

The plaintiff, Savin Rock Arcade, Inc., maintains an amusement arcade including devices known as "digger machines" upon which the tax in issue has been assessed.<...

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