259 F2d 904 Savin Rock Arcade Inc v. J Fitzpatrick J
259 F.2d 904
SAVIN ROCK ARCADE, INC., Plaintiff-Appellant,
John J. FITZPATRICK, Former Collector of Internal Revenue for the District of Connecticut, and Helen Graham, Administratrix of the Estate of James J. Graham, former Collector, Defendants-Appellees.
United States Court of Appeals Second Circuit.
Argued October 10, 1958.
Decided October 27, 1958.
Appeal from the United States District Court for the District of Connecticut; Robert P. Anderson, Judge.
Savin Rock Arcade, Inc., appeals from a decision for the defendant in its action to recover occupational taxes assessed on its coin-operated machines under I.R.C.1939, § 3267, 26 U.S.C.A. § 3267.
Arthur Klein, of Klein & Klein, New Haven, Conn. (Frederic M. Klein, of Klein & Klein, New Haven, Conn., on the brief), for plaintiff-appellant.
Melvin L. Lebow, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Joseph F. Goetten and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., Harry W. Hultgren, Jr., U. S. Atty., Dist. of Conn., Hartford, Conn., and W. Paul Flynn, Asst. U. S. Atty., New Haven, Conn., on the brief), for defendants-appellees.
Before CLARK, Chief Judge, and MEDINA and LUMBARD, Circuit Judges.
Affirmed on the opinion of District Judge Anderson, D.C.Conn., 160 F.Supp. 775.