United States v. Korpan
77 S. CT. 1099, 354 U.S. 271, 1 L. ED. 2D 1337, 1957.SCT.41018
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Publisher Description
The respondent, Walter Korpan, was indicted in a Federal District Court in Illinois for willfully failing to pay the $250 per device tax imposed by 26 U. S. C. (Supp. IV) ? 4461 on any person who maintains for use any gaming device. For purposes of this tax, 26 U. S. C. (Supp. IV) ? 4462 (a) defines gaming devices as: