UNITED STATES v. BOWEN

No. 26148.

411 F.2d 923 (1969)

UNITED STATES of America, Appellant, v. T. D. BOWEN, Appellee.

United States Court of Appeals Fifth Circuit.

May 12, 1969.


Attorney(s) appearing for the Case

Edward F. Boardman, U. S. Atty., Tampa, Fla., Eugene P. Kopp, Tax Division, Dept. of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, John M. Brant, Elmer J. Kelsey, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., for appellant, Robert B. McGowan, Asst. U. S. Atty., of counsel.

William R. Frazier, Jacksonville, Fla., for appellee.

Before PHILLIPS, BELL and MORGAN, Circuit Judges.


ORIE L. PHILLIPS, Circuit Judge:

This action was instituted by Bowen to recover a refund of excise wagering taxes, penalties, and interest paid by him. From a judgment in favor of Bowen, the United States has appealed.

The following facts, inter alia, were agreed to by a written pretrial stipulation.

From December 1, 1951, to May 31, 1952, Bowen was associated with a lottery operation, known as bolita, in Polk County, Florida. In July 1954,...

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