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VANDEVANDER v. UNITED STATES

No. 12339.

172 F.2d 100 (1949)

VANDEVANDER v. UNITED STATES.

United States Court of Appeals Fifth Circuit.

February 1, 1949

Attorney(s) appearing for the Case

Riley Cunningham, of Booneville, Miss., for appellant.

Chester L. Sumners, U. S. Atty., of Oxford, Miss., for appellee.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

SIBLEY, Circuit Judge.

A libel of information for forfeiture under Internal Revenue Code, § 3321, 26 U.S. C.A. § 3321, was filed against a seized automobile. It alleged that the automobile had on March 7, 1947, and on April 28, 1947, been used in the removal, deposit and concealment of whisky on which a tax was imposed but was unpaid, "with intent and for the purpose of defrauding the United States" of the tax.1 Appellant Vandevander...

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