UNITED STATES v. ONE 1935 CHEVROLET COUPE


13 F.Supp. 986 (1936)

UNITED STATES v. ONE 1935 CHEVROLET COUPÉ.

District Court, D. Maine, S. D.

March 16, 1936.


Attorney(s) appearing for the Case

Edw. J. Harrigan, Asst. U. S. Atty., of Portland, Me.

Francis W. Sullivan, of Portland, Me., for claimant.


PETERS, District Judge.

Hearing was had upon the claim of the General Motors Acceptance Corporation to a Chevrolet automobile which has been decreed forfeited under Rev.St. § 3450 (26 U.S.C.A. § 1156), it having been seized while containing tax-unpaid illicit liquors admittedly deposited in fraud of the revenue laws.

From the evidence it appears that the car in question was sold by a corporation, hereinafter referred to as the "dealer," engaged in...

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