U.S. v. TWENTY-EIGHT "MIGHTY PAYLOADER" COIN-OPERATED

Nos. 79-1432, 79-1448 to 79-1455.

623 F.2d 510 (1980)

UNITED STATES of America, Appellant, v. TWENTY-EIGHT "MIGHTY PAYLOADER" COIN-OPERATED GAMING DEVICES, $1,626.06 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number Unknown, Bearing Iowa License 5/2 FX 3167, and Miscellaneous Carnival Prizes, and/or Jeffrey A. Blomsness, Twenty-Four "Poker" Coin-Operated Gaming Devices, $2,247.29 in United States Coin and Currency, One Eight Foot by Fifteen Foot Trailer, Serial Number 1232, Bearing Delaware License T 75154, and Miscellaneous Carnival Prizes, and/or Lou Hall and Wayne Chambers, Forty-Four "Sweepstakes" Coin-Operated Gaming Devices, $1,990.95 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number AGO 378303, Bearing Iowa License 5/2 FX 2728, and Miscellaneous Carnival Prizes, and/or Janice Mars, Ten "Mighty Payloader" Coin-Operated Gaming Devices, $872.68 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number 266, Bearing Texas Trailer License D 46-593 and Miscellaneous Carnival Prizes, and/or Janice Mars, Twenty-Eight "Mighty Payloader" Coin-Operated Gaming Devices, $1,287.75 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number 226-2460, Bearing Iowa License 5/2 FX 3652 and Miscellaneous Carnival Prizes, and/or Janice Mars, Twenty-Eight "Mighty Payloader" Coin-Operated Gaming Devices, $889.62 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number H052, Bearing Florida Temporary License X 65034, and Miscellaneous Carnival Prizes, and/or Janice Mars, Twenty-Four "Crompton Penny Falls" Coin-Operated Gaming Devices, $55.50 in United States Coin and Currency, and Miscellaneous Carnival Prizes, and/or Robert Vogt and Carl Gatlin, Sixty "Sweep-Stakes" Coin-Operated Gaming Devices, $2,027.60 in United States Coin and Currency, and Miscellaneous Carnival Prizes, and/or Jeffrey A. Blomsness, Appellees. UNITED STATES of America, Appellee, v. TWENTY-EIGHT "MIGHTY PAYLOADER" COIN-OPERATED GAMING DEVICES, $1,626.06 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number Unknown, Bearing Iowa License 5/2 FX 3167, and Miscellaneous Carnival Prizes, and/or Jeffrey A. Blomsness, Appellants. UNITED STATES of America, Appellee, v. TWENTY-FOUR "POKER" COIN-OPERATED GAMING DEVICES, $2,247.29 in United States Coin and Currency, One Eight Foot by Fifteen Foot Trailer, Serial Number 1232, Bearing Delaware License T 75154, and Miscellaneous Carnival Prizes, and/or Lou Hall and Wayne Chambers, Appellants. UNITED STATES of America, Appellee, v. FORTY-FOUR "SWEEPSTAKES" COIN-OPERATED GAMING DEVICES, $1,990.95 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number AGO 378303, Bearing Iowa License 5/2 FX 2728, and Miscellaneous Carnival Prizes, and/or Janice Mars, Appellants. UNITED STATES of America, Appellee, v. TEN "MIGHTY PAYLOADER" COIN-OPERATED GAMING DEVICES, $872.68 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number 266, Bearing Texas Trailer License D 46-593 and Miscellaneous Carnival Prizes, and/or Janice Mars, Appellants. UNITED STATES of America, Appellee, v. TWENTY-EIGHT "MIGHTY PAYLOADER" COIN-OPERATED GAMING DEVICES, $1,287.75 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number 226-2460, Bearing Iowa License 5/2 FX 3652 and Miscellaneous Carnival Prizes, and/or Janice Mars, Appellants. UNITED STATES of America, Appellee, v. TWENTY-EIGHT "MIGHTY PAYLOADER" COIN-OPERATED GAMING DEVICES, $889.62 in United States Coin and Currency, One Eight Foot by Twenty Foot Trailer, Serial Number H052, Bearing Florida Temporary License X 65034, and Miscellaneous Carnival Prizes, and/or Janice Mars, Appellants. UNITED STATES of America, Appellee, v. TWENTY-FOUR "CROMPTON PENNY FALLS" COIN-OPERATED GAMING DEVICES, $55.50 in United States Coin and Currency, and Miscellaneous Carnival Prizes, and/or Robert Vogt and Carl Gatlin, Appellants. UNITED STATES of America, Appellee, v. SIXTY "SWEEP-STAKES" COIN-OPERATED GAMING DEVICES, $2,027.60 in United States Coin and Currency, and Miscellaneous Carnival Prizes, and/or Jeffrey A. Blomsness, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided June 11, 1980.


Attorney(s) appearing for the Case

Sam Sexton, Jr., Fort Smith, Ark., for appellant.

Andrew S. Gordon (argued), Atty., Dept. of Justice, William G. Otis, Washington, D. C., W. H. Dillahunty, U. S. Atty., Little Rock, Ark., and J. Michael Fitzhugh, Asst. U. S. Atty., Western District of Arkansas, Fort Smith, Ark., on brief, for appellees.

Before GIBSON, Chief Judge, and LAY and McMILLIAN, Circuit Judges.


LAY, Chief Judge.

The district court determined that various coin-operated machines were taxable as gaming devices under 26 U.S.C. § 4461.1 The court held, however, that the machines were not to be forfeited under 26 U.S.C. § 7302. The owners of the machines have appealed, arguing that the machines do not fall within the definition of 26 U.S.C. § 4462 for several reasons. The Government...

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