Hugo Black

“ If the respondent's position were adopted § 4462 (a) (2) would be restricted to a peculiar type of gambling device-the so-called 'one-armed bandit'-even though ingenuity, a desire to avoid taxes, and technological progress provide a multitude of new devices which permit substantially the same kind of gambling but only with a different kind of coin-operated machine. We are convinced that Congress had no such purpose and meant only to distinguish between 'slot-machines' operated as gambling devices and 'slot-machines' which were used exclusively for amusement. ”

“ It is clear that respondent's machines were operated by the insertion of a coin and that persons playing them could receive cash for any free games won. The machines also involved an element of chance sufficient to meet the requirements of § 4462 (a) (2) , although skill may have had some part in playing them successfully. In short, they were 'slot-machine' gambling devices. ”

“ 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, 26 U.S.C.A. § 4461 on any person who maintains for use any gaming device. ”