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ONE 1950 MERCURY COUPE, ETC. v. UNITED STATES

No. 14744.

213 F.2d 133 (1954)

ONE 1950 MERCURY COUPE, MOTOR NO. 50 SL-83274 M v. UNITED STATES.

United States Court of Appeals, Fifth Circuit.

May 20, 1954.

Attorney(s) appearing for the Case

Lee B. Agnew, Jackson, Miss., for appellant.

Jesse W. Shanks, Asst. U. S. Atty., Jackson, Miss., for appellee.

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

BORAH, Circuit Judge.

In this proceeding the United States filed a libel against one 1950 Mercury Coupe which was seized by federal officers while being used in violation of the Internal Revenue Laws, Sections 2803, 3116, 3321, Title 26 U.S.C. Associates Discount Corporation, claiming an interest in the vehicle by virtue of a conditional sales contract which it acquired in good faith, filed its answer and claim for remission of the forfeiture and the delivery of the...

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