UNITED STATES v. NATIONAL DISCOUNT CORPORATION

No. 6718.

104 F.2d 611 (1939)

UNITED STATES v. NATIONAL DISCOUNT CORPORATION.

Circuit Court of Appeals, Seventh Circuit.

June 9, 1939.


Attorney(s) appearing for the Case

James R. Fleming, of Fort Wayne, Ind., Luther M. Swygert, of South Bend, Ind., Alexander M. Campbell, of Fort Wayne, Ind., and Elbert H. Loyd, of Chicago, Ill., for appellant.

Walter A. Rice, of South Bend, Ind., for appellee.

Before EVANS, SPARKS, and MAJOR, Circuit Judges.


SPARKS, Circuit Judge.

On April 29, 1937, the Government seized a Ford automobile at Gary, Indiana, while it was being used for the conveyance and removal, and for the deposit and concealment of, ten gallons of non-taxpaid alcohol with intent to defraud the United States of its lawful tax thereon and in violation of the Internal Revenue laws of the United States. 26 U.S.C.A. § 1441(b) (3).

After seizure, the Government proceeded against the car for forfeiture...

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