UNITED STATES v. ONE 1950 MODEL MERCURY SEDAN AUTOMOBILE, MOTOR

No. 14524.

207 F.2d 528 (1953)

UNITED STATES v. ONE 1950 MODEL MERCURY SEDAN AUTOMOBILE, MOTOR NO. 50-SL-35658-M, et al.

United States Court of Appeals Fifth Circuit.

November 4, 1953.


Attorney(s) appearing for the Case

Percy C. Fountain, U. S. Atty., and William G. Caffey, Jr., Asst. U. S. Atty., Mobile, Ala., for appellant.

D. R. Coley, Jr., Mobile, Ala., for appellee.

Before HOLMES and RIVES, Circuit Judges, and KENNAMER, District Judge.


KENNAMER, District Judge.

The key issue in this case is whether claimant-appellee complied with the conditions precedent to remission or mitigation of forfeiture as set out in Section 3617 of Title 18, United States Code.

The District Court forfeited the automobile in question to the United States, but granted claimant's petition for remission.

The use of the automobile on February 7, 1952 in violation of the Internal Revenue Laws of the United States...

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