UNITED STATES SUPREME COURT DECISIONS ON-LINE

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

354 U. S. 271

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

Syllabus

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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