UNITED STATES v. 162-10/12 CASES, ETC.


138 F.Supp. 820 (1956)

UNITED STATES of America, Libellant, v. 162-10/12 CASES CONTAINING APPROXIMATELY 415 PROOF GALLONS OF DISTILLED SPIRITS, Respondent.

United States District Court S. D. New York.

January 9, 1956.


Attorney(s) appearing for the Case

Paul W. Williams, U. S. Atty. S. D. of N. Y., New York City (Eliot H. Lumbard, Asst. U. S. Atty., New York City, of counsel), for libellant.

Nicholas Atlas, New York City, for claimant.


WALSH, District Judge.

The United States has moved for summary judgment of forfeiture with respect to 162-10/12 cases of distilled spirits which it claims were concealed or deposited with intent to defraud it of certain taxes. Its motion is granted.

The action was brought under the Revenue Act of 1939, as amended, former 26 U.S.C.A. § 3321(b) (1). The libel alleges that the spirits were seized at the business premises of the claimant; that at the time...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases