UNITED STATES v. PRITCHARD

No. 19585.

310 F.2d 57 (1962)

UNITED STATES of America, Appellant, v. Jessie B. PRITCHARD, Appellee.

United States Court of Appeals Fifth Circuit.

November 23, 1962.


Attorney(s) appearing for the Case

Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Ralph A. Muoio, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., for appellant.

James M. Roberts, Atlanta, Ga., for appellee.

Before TUTTLE, Chief Judge, BROWN, Circuit Judge, and JOHNSON, District Judge.


JOHNSON, District Judge.

This is a suit for refund of the wagering excise taxes imposed on the person who permits the use of slot machines on "premises occupied by him."1 During the taxable period involved (January 1, 1959 to June 30, 1959) six slot machines were maintained and operated on the premises known as the AMVETS Club, located in Spalding County, Georgia. The tax imposed on slot machines by § 4461 of the Internal Revenue...

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