NOEL SHOWS, INC. v. UNITED STATES

No. 81-5689.

721 F.2d 327 (1983)

NOEL SHOWS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

December 12, 1983.


Attorney(s) appearing for the Case

James A. Martin, Jr., McMullen, Everett, Logan, Marquardt & Cline, Clearwater, Fla., for plaintiff-appellant.

Glenn L. Archer, Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Thomas M. Preston, Tax Division, U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before TJOFLAT, VANCE and CLARK, Circuit Judges.


PER CURIAM:

Noel Shows (the plaintiff) is the inventor, manufacturer and owner of a coin activated amusement device called the "Bulldozer." The Internal Revenue Service (the defendant) classified the Bulldozer as a "gaming device," and levied an excise tax of $14,625 against plaintiff, pursuant to 26 U.S.C. §§ 4461 and 4462, which provided in part1:

§ 4461(a) In General — There shall be imposed a special...

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