Savin Rock Arcade, Inc. v. Fitzpatrick

Full title: SAVIN ROCK ARCADE, INC., Plaintiff-Appellant, v. John J. FITZPATRICK…

Court: United States Court of Appeals, Second Circuit

Date published: Oct 27, 1958

259 F.2d 904 (2d Cir. 1958)

Opinion

No. 36, Docket 25147.

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.

PER CURIAM.

Affirmed on the opinion of District Judge Anderson, D.C.Conn., 160 F. Supp. 775.