Savin Rock Arcade, Inc., Plaintiff-appellant, v. 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, 259 F.2d 904 (2d Cir. 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.