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UNIVERSAL CREDIT CO. v. UNITED STATES

No. 4600.

111 F.2d 764 (1940)

UNIVERSAL CREDIT CO. v. UNITED STATES.

Circuit Court of Appeals, Fourth Circuit.

May 6, 1940.

Attorney(s) appearing for the Case

George C. Hampton, Jr., of Greensboro, N. C. (C. L. Shuping and Shuping & Hampton, all of Greensboro, N. C., on the brief), for appellant.

Fred E. Strine, Atty., Department of Justice, of Washington, D. C. (Carlisle W. Higgins, U. S. Atty., of Greensboro, N. C., and George F. Kneip, Atty., Department of Justice, of Washington, D. C., on the brief), for appellee.

Before PARKER, SOPER, and NORTHCOTT, Circuit Judges.

SOPER, Circuit Judge.

The District Court entered a judgment of forfeiture to the United States, free of the claims of all persons whatsoever, of an automobile which had been seized while being used on a public highway in North Carolina in the removal and concealment of distilled spirits with intent to defraud the United States of the taxes due thereon. A claim to the car set up by the appellant, the Universal Credit Company, based upon a conditional sales contract...

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