COMMERCIAL CREDIT CORPORATION v. UNITED STATES

No. 297.

18 F.2d 927 (1927)

COMMERCIAL CREDIT CORPORATION v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

April 4, 1927.


Attorney(s) appearing for the Case

Duane R. Dills and Frank H. Towsley, both of New York City, for appellant.

Emory R. Buckner, U. S. Atty., and C. D. Williams, Asst. U. S. Atty., both of New York City.

Before HOUGH, MANTON, and SWAN, Circuit Judges.


SWAN, Circuit Judge (after stating the facts as above).

The libel was brought under section 3450 of the Revised Statutes (Comp. St. § 6352), which provides:

"Whenever any goods * * * in respect whereof any tax is or shall be imposed, * * * are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax, * * * every * * * conveyance * * * used in the removal or for the deposit or concealment thereof, respectively...

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