MANUFACTURERS ACCEPTANCE CORP. v. UNITED STATES

No. 11397.

193 F.2d 622 (1951)

MANUFACTURERS ACCEPTANCE CORP. v. UNITED STATES.

United States Court of Appeals Sixth Circuit.

Decided December 31, 1951.


Attorney(s) appearing for the Case

Richard F. Douglass, L. B. Bolt, Jr., Knoxville, Tenn., on the brief, for appellant.

Otto T. Ault, Ferdinand Powell, Jr., Knoxville, Tenn., on the brief, for appellee.

Before HICKS, Chief Judge, ALLEN and MILLER, Circuit Judges.


MILLER, Circuit Judge.

Appellant seeks remission of forfeiture, under the provisions of Section 3617, Title 18 U.S.Code, of the 1950 Ford Sedan automobile seized by the United States while transporting untax paid liquor in Knoxville, Tennessee, for violation of the provisions of Section 3321, Title 26 U.S.Code. The District Court denied the remission.

The statutory provisions for remission or mitigation of forfeiture include the requirement, among others,...

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