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UNITED STATES v. GENERAL MOTORS ACCEPTANCE CORPORATION

No. 5222.

25 F.2d 238 (1928)

UNITED STATES v. GENERAL MOTORS ACCEPTANCE CORPORATION.

Circuit Court of Appeals, Fifth Circuit.

April 5, 1928.

Attorney(s) appearing for the Case

J. Osmond Middleton, Asst. U. S. Atty., of Montgomery, Ala. (Grady Reynolds, U. S. Atty., of Montgomery, Ala., on the brief), for the United States.

S. H. Dent, Davis F. Stakely, and Lee H. Weil, all of Montgomery, Ala., for appellee.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

BRYAN, Circuit Judge.

This is a libel of information under R. S. § 3450 (26 USCA §§ 1181, 1182; Comp. St. § 6352), for the forfeiture of an automobile. The libel alleges that one Girdner used the automobile in removing, depositing, and concealing intoxicating liquor with intent to defraud the United States of the internal revenue tax thereon. The General Motors Acceptance Corporation intervened as claimant and secured possession of the automobile...

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