UNITED STATES v. ONE 1940 FORD DE LUXE COUPE, MOTOR NO. 5333343

No. 235-a.

47 F.Supp. 718 (1942)

UNITED STATES v. ONE 1940 FORD DE LUXE COUPE, MOTOR NO. 5333343.

District Court, D. New Jersey.

November 23, 1942.


Attorney(s) appearing for the Case

Charles M. Phillips, of Trenton, N. J., and Vincent E. Hull and Samuel Cohen, both of Newark, N. J., for the Government.

Philip Barbash, of Jersey City, N. J., of First Nat. Acceptance Corporation, for claimant.


MEANEY, District Judge.

The question to be determined in this matter is whether when there has been a remission after a decree of forfeiture of an automobile under the internal revenue laws, storage costs incurred by Government agents constitute an integral part of expenses incident to seizure and forfeiture such as are required to be paid before return of the automobile to a claimant entitled to such return.

Title 18, U.S.C.A. § 646 (c) provides, among...

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