UNITED STATES v. ONE 1957 FORD 2-DOOR SEDAN

No. 7710.

262 F.2d 651 (1958)

UNITED STATES of America, Appellant, v. ONE 1957 FORD 2-DOOR SEDAN, SERIAL NO. D7NV-106275, Appellee.

United States Court of Appeals Fourth Circuit.

Decided October 23, 1958.


Attorney(s) appearing for the Case

L. S. Parsons, Jr., U.S. Atty., Norfolk, Va., for appellant.

A. Jeffery Bivins, Newport News, Va. (Phillips M. Dowding, Bivins, Jacobs & Bivins, and Murray, Ford, West & Wilkinson, Newport News, Va., on the brief), for appellee.

Before SOBELOFF, Chief Judge, HAYNSWORTH, Circuit Judge, and BARKSDALE, District Judge.


BARKSDALE, District Judge.

The United States has appealed from an order of the district court denying forfeiture of a Ford automobile alleged by the Government to have been used, or intended for use, in violation of the Internal Revenue laws, and therefore subject to forfeiture under the provisions of 26 U.S.C.A. §§ 7301, 7302. The facts, about which there was little or no dispute, were as follows:

In the early afternoon of August 8, 1957, officers...

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