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UNITED STATES v. ONE FORD COUPE AUTOMOBILE

No. 115.

272 U.S. 321 (1926)

UNITED STATES v. ONE FORD COUPE AUTOMOBILE.

Supreme Court of United States.

Decided November 22, 1926.

Attorney(s) appearing for the Case

Assistant Attorney General Willebrandt, for the United States, on the original argument, Solicitor General Mitchell for the United States on the reargument. Mr. Mahlon D. Kiefer, Special Assistant to the Attorney General, was also on the briefs.

Mr. Duane R. Dills, with whom Messrs. William S. Pritchard, John W. Creekmur, Phillip W. Haberman, and Frank H. Towsley were on the brief, for the claimant.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

This is a proceeding, commenced in the federal court for Northern Alabama, under Revised Statutes of the United States, § 3450, to forfeit an automobile "said to belong to Garth Motor Company," on the ground that it was being used with intent to defraud the United States of the tax on distilled spirits found therein by depositing and concealing the liquor.1 The libel, which...

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