UNITED STATES v. ONE 1960 FORD CONVERTIBLE

Civ. A. No. 1137.

209 F.Supp. 247 (1962)

UNITED STATES of America, Libelant, v. ONE 1960 FORD CONVERTIBLE, Serial No. OA55X169827; One 1956 Chevrolet ½-Ton Pickup Truck, Serial No. 3B56S013064; Mrs. Mary Smith, Claimant.

United States District Court S. D. Mississippi, E. D.

September 29, 1962.


Attorney(s) appearing for the Case

Jack McDill, Asst. U. S. Atty., Jackson, Miss., for libelant.

Howard R. Pigford, Lester F. Williamson and Thomas M. Hendricks, Jr., of Williamson, Pigford & Hendricks, Meridian, Miss., for claimant.


COX, Chief Judge.

This is a civil proceeding for the condemnation and sale of two motor vehicles under § 7301 et seq., U. S. Internal Revenue Code 1954, 26 U.S.C.A. § 7301 et seq. for its use in transporting tax unpaid liquor. The claimant sought remission of the forfeiture as an innocent owner of the vehicles. The government relied heavily for its case upon the testimony of an undercover agent of the Alcohol...

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