UNITED STATES v. 20 "DEALER'S CHOICE" MACH. & C. CON. OF $3.50

Nos. 72-1976, 72-1977.

483 F.2d 474 (1973)

UNITED STATES of America, Appellant v. 20 "DEALER'S CHOICE" MACHINES AND COIN CONTENTS OF $3.50, Appellee. UNITED STATES of America, Appellee v. 20 "DEALER'S CHOICE" MACHINES AND COIN CONTENTS OF $3.50, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided August 30, 1973.


Attorney(s) appearing for the Case

Wistar D. Stuckey, Asst. U. S. Atty. (John K. Grisso, U. S. Atty., on brief), for appellant in No. 72-1976 and for appellee in No. 72-1977.

Donald W. Tyler, Columbia, S. C. (Kermit S. King, Columbia, S. C., on brief) for appellee in No. 72-1976 and for appellant in No. 72-1977.

Before HAYNSWORTH, Chief Judge, and CRAVEN and BUTZNER, Circuit Judges.


CRAVEN, Circuit Judge:

By this action, the United States sought the forfeiture, for failure to pay the required tax,1 of 20 "Dealer's Choice" mechanical poker machines, alleging them to be coin-operated gaming devices as defined in 26 U.S.C. § 4462(a)(1).2 The district court found that the machines in question were coin-operated gaming devices within the statute. The court held, however, that the fifth...

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