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UNITED STATES v. ONE CHEVROLET FOUR-DOOR SEDAN

No. 7390.

244 F.2d 342 (1957)

UNITED STATES of America, Appellant, v. ONE CHEVROLET FOUR-DOOR SEDAN 1954 MODEL, Motor No. O20321-OT54Z (Lucille Darden, Jackson, N. C. and Standard Chevrolet Co., Inc., Ahoskie, N. C., Claimants), Appellee.

United States Court of Appeals Fourth Circuit.

Decided May 11, 1957.

Attorney(s) appearing for the Case

Julian T. Gaskill, U. S. Atty., Goldsboro, N. C., for appellant.

No brief or oral argument for appellee.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and WILLIAMS, District Judge.

PARKER, Chief Judge.

This is an appeal from a judgment denying the forfeiture of an automobile found by the court to have been used by the owner in carrying on the business of a retail liquor dealer without paying the tax imposed by statute. The following statement of facts is taken from the judgment entered in the District Court:

"Upon consideration of the evidence, the Court finds as a fact that on December 2, 1955, agents of the Alcohol and Tobacco Tax...

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