Court of Appeals for the Tenth Circuit May 14, 1981, No. 79-1482 (United States v. One Coin-Operated Gaming Device)

LOGAN, Circuit Judge.

This is an appeal from judicial forfeiture proceedings under 26 U.S.C. § 7302 in which six coin-operated gaming devices and the coins in those machines were declared forfeited for failure to pay gaming machine tax imposed by 26 U.S.C. § 4461 (repealed 1980).