CHESAPEAKE VENDING CO. v. DeCARLO

Civ. No. 14439.

237 F.Supp. 554 (1965)

CHESAPEAKE VENDING CO., Inc., a body corporate v. Louis DeCARLO, Assistant Regional Commissioner, Alcohol and Tobacco Tax Division, Internal Revenue Service, Philadelphia Region, and Paul Younce, Supervisor-in-Charge, Alcohol and Tobacco Tax Division, Internal Revenue Service, Baltimore District, Baltimore, Maryland.

United States District Court D. Maryland.

January 7, 1965.


Attorney(s) appearing for the Case

Leon H. A. Pierson, Pierson & Pierson, Baltimore, Md., for petitioner.

Thomas J. Kenney, U. S. Atty., and Joseph H. H. Kaplan, Asst. U. S. Atty., Baltimore, Md., for respondents.


THOMSEN, Chief Judge.

Petitioner seeks an order enjoining the Internal Revenue Service from disposing of 31 coin-operated gaming devices seized by the Service under sec. 7321, IRC 1954, Title 26 U.S.C.A., for violation of sec. 7302, because of non-payment of the tax imposed by sec. 4461(a)(2).1 The Service proceeded under sec. 7325, and takes the position that the relief sought should be denied...

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