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UNITED STATES v. C. I. T. CORPORATION

No. 4004.

31 F.2d 680 (1929)

UNITED STATES v. C. I. T. CORPORATION.

Circuit Court of Appeals, Third Circuit.

March 11, 1929.

Attorney(s) appearing for the Case

George W. Coles, U. S. Atty., and E. Washington Rhodes, Asst. U. S. Atty., of Philadelphia, Pa.

Edwin Fischer and Rose & Fischer, all of Philadelphia, Pa., for appellee.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and JOHNSON, District Judge.

BUFFINGTON, Circuit Judge.

In the court below the government filed a libel to forfeit an automobile under the provisions of section 3450 of the Revised Statutes (26 USCA §§ 1181, 1182), which provides: "Whenever any goods * * * 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 * * * all such goods * * * shall be forfeited; and in every case all the casks...

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