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FEDERAL MOTOR FINANCE v. UNITED STATES

No. 10635.

88 F.2d 90 (1937)

FEDERAL MOTOR FINANCE v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

February 17, 1937.

Attorney(s) appearing for the Case

L. A. Parker, of Des Moines, Iowa (G. E. Brammer, Joseph Brody, Clyde Charlton, and L. Call Dickinson, all of Des Moines, Iowa, on the brief), for appellant.

C. I. Level, Asst. U. S. Atty., of Denison, Iowa (E. G. Moon, U. S. Atty., of Des Moines, Iowa, and Wm. R. Sheridan, Asst. U. S. Atty., of Keokuk, Iowa, on the brief), for appellee.

Before SANBORN, WOODROUGH, and BOOTH, Circuit Judges.

WOODROUGH, Circuit Judge.

This appeal is taken from an order entered in a libel proceeding in which one Studebaker Commander 8 coupé, seized while being used by one Harold Tayson to conceal tax-unpaid illicit spirits in fraud of the revenue laws, has been decreed forfeited under Rev.St. § 3450 (26 U.S.C.A. §§ 1156, 1441). The appellant, Federal Motors Finance, a copartnership, intervened in the proceeding to invoke the court's jurisdiction to remit...

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