DIMOCK, District Judge.
This is a motion by General Motors Acceptance Corporation for an order (1) setting aside a final decree of forfeiture entered on June 13, 1954 and (2) mitigating or remitting the forfeiture.
The subject of the forfeiture of which General Motors Acceptance Corporation, hereinafter GMAC, complains was an automobile seized for violation of the Internal Revenue Laws which relate to concealment and transfer of tax-unpaid alcohol.
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