SOPER, Circuit Judge.
This appeal was taken from an order of the District Court whereby a Ford automobile belonging to Otis Mason Martin was forfeited under §§ 3321 and 3720 of the Internal Revenue Code, 26 U.S.C.A. §§ 3321, 3720, upon proof that on January 20, 1950 it had been used by Martin with intent to defraud the United States in the removal, deposit and concealment of distilled spirits upon which the tax due the United States had not been...
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