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NORMAN CORPORATION v. DISTRICT DIRECTOR OF INTERNAL REVENUE

No. 25240.

446 F.2d 1374 (1971)

The NORMAN CORPORATION, etc., et al., Plaintiffs and Appellants, v. DISTRICT DIRECTOR OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

August 16, 1971.

Attorney(s) appearing for the Case

Thomas A. Foley (argued), of Foley Brothers, Las Vegas, Nev., for plaintiffs and appellants.

Gary R. Allen (argued), IRS, Lee A. Jackson, William A. Friedlander, of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Bart M. Schouweiler, U. S. Atty., Robert S. Linnell, Asst. U. S. Atty., Las Vegas, Nev., for appellee.

Before CHAMBERS and CARTER, Circuit Judges, and BYRNE, Senior District Judge.

CHAMBERS, Circuit Judge:

The judgment of the district court in this tax refund case involving the federal excise tax on blackjack gambling units is affirmed.

The question is whether the tax should have been levied on each unit or on each player position served by the unit. Involved are taxes for the tax year ending June 30, 1967. The district court ruled that each player position was a "coin-operated gaming device," taxable under 26 U.S.C. 4461(a).

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