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UNITED STATES v. ONE 1956 FORD 2-DOOR SEDAN, MOTOR NO. M6UV-100216

No. 1028.

185 F.Supp. 76 (1960)

UNITED STATES of America, Libelant v. ONE 1956 FORD 2-DOOR SEDAN, MOTOR NO. M6UV-100216 and One Lot of Miscellaneous Tools, and Tool Box, Respondent.

United States District Court E. D. Kentucky, London.

July 18, 1960.

Attorney(s) appearing for the Case

Jean L. Auxier, U. S. Atty., Lexington, Ky., for plaintiff.

Charles R. Luker, Jr., London, Ky., for Wiley Longworth, Jr.

HIRAM CHURCH FORD, Chief Judge.

This is a libel proceeding, a civil action, in rem, authorized by 26 U.S.C.A. (I.R.C.1954) § 7323(a) to enforce forfeiture of an automobile and a box containing miscellaneous tools seized by and in custody of the officers of the United States for violation of the provisions of sections 7301 and 7302 of the Internal Revenue Code of 1954 (26 U.S.C.A. §§ 7301, 7302).

Claiming to be the owner of the seized...

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