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UNITED STATES v. 2265 ONE-GALLON PARAFFINED TIN CANS

No. 17193.

260 F.2d 105 (1958)

UNITED STATES of America, Appellant, v. 2265 ONE-GALLON PARAFFINED TIN CANS, etc., William C. Cumby, Claimant, Appellee.

United States Court of Appeals Fifth Circuit.

October 24, 1958.

Attorney(s) appearing for the Case

James W. Dorsey, U. S. Atty., J. Robert Sparks, Asst. U. S. Atty., Atlanta, Ga., William P. Crewe, Sp. Asst. to Regional Counsel I. R. S., Atlanta, Ga., for appellant.

Donald B. Howe, Harold L. Murphy, Buchanan, Ga., for appellee.

Before HUTCHESON, Chief Judge, and TUTTLE and JONES, Circuit Judges.

HUTCHESON, Chief Judge.

Alleging that personal property consisting of various items had, possessed and intended for use by one William C. Cumby, in violation of the laws of the United States, to-wit, Secs. 5686(b) and 7302 of I.R.C., 1954, 26 U.S.C.A. Secs. 5686(b) and 7302, in that the said property consisted of raw materials used in the manufacture of distilled spirits had become forfeit and had been seized, the United...

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