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UNITED STATES v. ONE DODGE SEDAN

No. 9370.

164 F.2d 950 (1947)

UNITED STATES v. ONE DODGE SEDAN.

Circuit Court of Appeals, Third Circuit.

Decided December 11, 1947.

Attorney(s) appearing for the Case

Edward A. Kallick, of Philadelphia, Pa., for appellant.

Daniel M. Rendine, of Philadelphia, Pa., for appellee.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

McLAUGHLIN, Circuit Judge.

This appeal concerns a libel of information filed against an automobile allegedly used in the removal, concealment or deposit of a quantity of wine on which the tax had not been paid, with intent to defraud the United States of such tax in violation of Section 3321 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3321, R.S. Sec. 3450. Under the statute, forfeiture of the vehicle was sought. The court dismissed the libel and...

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