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UNITED STATES v. D. I. OPERATING CO.

Nos. 20293-20295.

362 F.2d 305 (1966)

UNITED STATES of America, Appellant, v. D. I. OPERATING CO., Appellee. UNITED STATES of America, Appellant, v. UNITED RESORT HOTELS, INC., Appellee. UNITED STATES of America, Appellant, v. DESERT INN OPERATING COMPANY, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied August 5, 1966.

Attorney(s) appearing for the Case

John W. Bonner, U. S. Atty., Las Vegas, Nev., Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Jerome Fink, Attys., Dept. of Justice, Washington, D. C., for appellant.

William Singleton, Las Vegas, Nev., J. A. Donnelley, San Diego, Cal., for appellee.

Before MADDEN, Judge of the Court of Claims, and HAMLEY, and MERRILL, Circuit Judges.

MADDEN, Judge.

Section 4401 of the Internal Revenue Code of 1954 imposes an excise tax of ten per cent on wagers. Section 4421(1) (B) of the code defines a wager as:

(1) Wager. — The term "wager" means — * * * (B) any wager placed in a wagering pool with respect to a sports event or a contest, if such pool is conducted for profit.

Under section 4421 the Treasury has promulgated Treasury Regulation section 44:4421(c) (4) construing...

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