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WILLIAMS v. UNITED STATES

No. 13797.

199 F.2d 921 (1952)

WILLIAMS et al. v. UNITED STATES.

United States Court of Appeals Fifth Circuit.

November 7, 1952.

Attorney(s) appearing for the Case

M. Neil Andrews, J. F. Kemp and J. M. Johnson, Atlanta, Ga., for appellants.

Lamar N. Smith, Asst. U. S. Atty. and J. Ellis Mundy, U. S. Atty., Atlanta, Ga., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES, and RUSSELL, Circuit Judges.

RUSSELL, Circuit Judge.

This is an appeal from a judgment entered in an action of libel filed by the United States under Sections 3116 and 3321 of the Internal Revenue Code, 26 U.S.C.A. §§ 3116, and 3321, against a truck, an automobile and certain other property alleged to have been intended to be used in violation of the Internal Revenue Laws. Appellants filed two "Claim Affidavit[s]", claiming title to the vehicles and other property and denying that it...

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