UNITED STATES v. ONE FORD COACH, 1949 MODEL

No. 6155.

184 F.2d 749 (1950)

UNITED STATES v. ONE FORD COACH, 1949 MODEL, et al.

United States Court of Appeals Fourth Circuit.

Decided October 18, 1950.


Attorney(s) appearing for the Case

James B. Craven, Jr., Asst. U. S. Atty., Morganton, N. C. (Thomas A. Uzzell, Jr., U. S. Atty., Asheville, N. C., on the brief), for appellant.

John J. Mahoney, Jr., Shelby, N. C., for appellee.

Before SOPER and DOBIE, Circuit Judges, and TIMMERMAN, District Judge.


PER CURIAM.

The United States appeals from the judgment of the District Court that a 1949 Ford automobile had not been used to carry on the business of a liquor dealer without payment of the special tax thereon in violation of Section 3253, or in the removal, deposit or concealment of nontax paid distilled spirits in violation of Section 3321, and therefore was not subject to forfeiture under Sections 3116 or 3321 of the Internal Revenue Code.

On two occasions...

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