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GORDON v. UNITED STATES

No. 25303.

451 F.2d 1354 (1971)

Harry GORDON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

December 3, 1971.

Attorney(s) appearing for the Case

Bruce I. Hochman (argued), Harvey D. Tack, of Hochman, Salkin & De Roy, Los Angeles, Cal., for plaintiff-appellant.

Carleton D. Powell (argued), Meyer Rothwacks, Tax Division, Johnnie Walters, Asst. Atty. Gen., Tax Division, Washington, D. C., Bart M. Schouweiller, U. S. Atty., Las Vegas, Nev., for defendant-appellee.

Before DUNIWAY and TRASK, Circuit Judges, and GOODWIN, District Judge.

DUNIWAY, Circuit Judge:

Plaintiff, owner of a race book enterprise in Las Vegas, Nevada, brought this action under 28 U.S.C. § 1346(a) (1) to obtain a refund of federal wagering excise taxes paid under 26 U.S.C. § 4401. He appeals from an adverse judgment; we affirm.

Plaintiff's enterprise, licensed by the State of Nevada, took bets on horse races and sporting events. It collected from each bettor an additional 10% of his bet. It called this amount...

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