WRIGHT, District Judge.
Under 18 U.S.C. § 3617 plaintiff here is seeking remission of forfeiture under the internal revenue laws relating to liquor. The case was submitted on a stipulation outlining the following facts:
On November 14, 1952, Leon Oatis, a resident of Oakvale, Mississippi, Jefferson Davis County, entered into a conditional sale contract with the Stan McKinnon Motor Mart, of Jackson, Mississippi, to purchase one 1951 Chevrolet Tudor Automobile...
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