UNITED STATES V. KORPAN, 354 U. S. 271 (1957)

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U.S. Supreme Court

United States v. Korpan, 354 U.S. 271 (1957)

United States v. Korpan

No. 596

Argued April 25, 1957

Decided June 17, 1957

354 U.S. 271


1. A coin-operated gambling machine of the "pin-ball" type, the operation of which involves the element of chance, as a result of which the player may become entitled to money, is a "so-called slot' machine" within the meaning of 26 U.S.C. (Supp. IV) § 4462(a)(2), and is, therefore, subject to the tax of $250 per annum imposed by 26 U.S.C. (Supp. IV) § 4461. Pp. 354 U. S. 271-277.

2. Section 4462(a)(2), as here construed, is not unconstitutionally vague. P. 273, n 2.

237 F.2d 676 reversed.

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