UNITED STATES v. GENERAL MOTORS ACCEPTANCE CORP.

No. 15998.

239 F.2d 102 (1956)

UNITED STATES of America, Appellant, v. GENERAL MOTORS ACCEPTANCE CORPORATION, Claimant of One 1954 Chevrolet Pick-up Truck, Motor No. 0004727F54X, Appellee.

United States Court of Appeals Fifth Circuit.

November 30, 1956.


Attorney(s) appearing for the Case

James L. Guilmartin, U. S. Atty., Miami, Fla., Edith House, E. Coleman Madsen, Asst. U. S. Attys., Jacksonville, Fla., for appellant.

Dean Boggs, Jacksonville, Fla., Boggs, Blalock & Holbrook, Jacksonville, for appellee.

Before RIVES, TUTTLE and JONES, Circuit Judges.


RIVES, Circuit Judge.

The issue is whether Section 7302 of the 1954 Internal Revenue Code1 authorizes the forfeiture of a motor truck used in the business of receiving wagers without having paid the wagering occupational tax and without having registered as required by Sections 3290 and 3291 of the Internal Revenue Code of 1939.2

The libel alleged:

"That said vehicle was used on September 25...

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