SZYBSKI v. UNITED STATES

Nos. 62-C-161-62-C-164.

220 F.Supp. 806 (1963)

John SZYBSKI, Plaintiff, v. The UNITED STATES of America, Defendant. Stanley SZYMCZAK, Plaintiff, v. The UNITED STATES of America, Defendant. Carl MITCHELL, Plaintiff, v. The UNITED STATES of America, Defendant. Carl C. IBIS, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court E. D. Wisconsin.

August 23, 1963.


Attorney(s) appearing for the Case

Herbert L. Mount, Milwaukee, Wis., for plaintiffs.

Donald Anderson, Dept. of Justice, Tax Division, Washington, D. C., James B. Brennan, U. S. Atty., Milwaukee, Wis., for defendant.


TEHAN, Chief Judge.

The sole question presented in the above cases, which were tried to the court on June 7, 1963, is whether certain bingo-type coin-operated pinball machines were "so-called `slot' machine(s)" or gaming devices within the meaning of § 4462(a) (2) (A) of the Internal Revenue Code of 1954, as contended by the defendant, or "amusement machine(s)" within the meaning of § 4462(a) (1) (C) of the Internal Revenue Code of 1954 as contended by the...

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