UNITED STATES v. ONE 1955 MERCURY SEDAN, ETC.

Nos. 7341-7343.

242 F.2d 429 (1957)

UNITED STATES of America, Appellant, v. ONE 1955 MERCURY SEDAN, MOTOR NO. 55ME-28101-M, (Allen C. Montgomery, owner), Appellee. UNITED STATES of America, Appellant, v. ONE 1954 CADILLAC 4-DOOR SEDAN, MOTOR NO. 54-62-14770, (Roosevelt Lunsford, owner), Appellee. UNITED STATES of America, Appellant, v. ONE 1954 OLDSMOBILE 2-DOOR SEDAN, MOTOR NO. 547W-5256, (Dorothy V. Hufner and The Bank of Virginia, claimants), Appellee.

United States Court of Appeals Fourth Circuit.

Decided March 11, 1957.


Attorney(s) appearing for the Case

R. R. Ryder, Asst. U. S. Atty., Richmond, Va. (L. S. Parsons, Jr., U. S. Atty., Norfolk, Va., on the brief), for appellant.

Herndon P. Jeffreys, Jr., Richmond, Va., for appellee in No. 7341.

Louis Ellenson, Newport News, Va., for appellee in No. 7342.

J. Tivis Wicker, Richmond, Va., for appellee in No. 7343.

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


PARKER, Chief Judge.

These are three appeals taken by the United States from judgments refusing to declare a forfeiture of automobiles which the government sought to condemn because they had been used in transportation of property in violation of the Internal Revenue laws, 26 U.S.C. §§ 7301 and 7302. All three cases were tried before the same judge without a jury. He made findings of fact which pointed unmistakably, as did the preponderance of the evidence...

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