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UNITED STATES v. ONE 1956 FORD TUDOR SEDAN

No. 7564.

253 F.2d 725 (1958)

UNITED STATES of America, Appellant, v. ONE 1956 FORD TUDOR SEDAN (Victoria) Motor No. M6NV-112513 (Steve Kaluk, Jr., Claimant), Appellee.

United States Court of Appeals Fourth Circuit.

Decided April 2, 1958.

Attorney(s) appearing for the Case

Percy H. Brown, Asst. U. S. Atty., Charleston, W. Va. (Duncan W. Daugherty, U. S. Atty., Huntington, W. Va., on brief), for appellant.

Joseph M. Sanders, Jr., Bluefield, W. Va. (Sanders, Smoot & Sanders, Bluefield, W. Va., on brief), for appellee.

Before PARKER, Chief Judge, and SOBELOFF and HAYNSWORTH, Circuit Judges.

HAYNSWORTH, Circuit Judge.

This is a proceeding under §§ 7301 and 7302 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 7301, 7302 for the forfeiture of an automobile. The District Court reached the legal conclusion that the vehicle was not forfeitable, because, in its view, the substantially uncontradicted facts did not show that it had been used, or was intended for use, in violation of the internal...

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