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WINGO v. UNITED STATES

No. 17478.

266 F.2d 421 (1959)

T. B. WINGO, Claimant, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

April 30, 1959.

Attorney(s) appearing for the Case

James M. Roberts, Atlanta, Ga., for appellant.

Ralph Ivey, Asst. U. S. Atty., James W. Dorsey, U. S. Atty., Atlanta, Ga., Charles D. Read, Jr., Acting U. S. Atty., Atlanta, Ga., for appellee.

Before HUTCHESON, Chief Judge, and BROWN and WISDOM, Circuit Judges.

JOHN R. BROWN, Circuit Judge.

This is an appeal from a judgment of forfeiture of a 1957 red Cadillac Coupe deVille. The libel was brought under 26 U.S.C.A. § 7302, alleging that the car had been forfeited to the United States by virtue of its use in a lottery business in Atlanta, Georgia by a Horace Ingram without his having registered, 26 U.S.C. A. § 4412, or paid the tax imposed on such businesses, 26 U.S.C.A. § 4411. The Ingram business was raided...

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