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UNITED STATES v. ONE 1959 PONTIAC TUDOR SEDAN

No. 19262.

301 F.2d 411 (1962)

UNITED STATES of America, Appellant, v. ONE 1959 PONTIAC TUDOR SEDAN Motor No. B271200, Serial No. 859A5856, Eddie Lane, Claimant, Appellee.

United States Court of Appeals Fifth Circuit.

April 13, 1962.

Attorney(s) appearing for the Case

Bobby C. Milam, Asst. U. S. Atty., Charles L. Goodson, U. S. Atty., Atlanta, Ga., for appellant.

Wesley R. Asinof, Atlanta, Ga., for appellee.

Before CAMERON and BELL, Circuit Judges and CARSWELL, District Judge.

PER CURIAM.

The automobile here sought to be condemned as forfeited under 26 U.S.C.A. §§ 7301 and 7302 because it had been used in violating the Internal Revenue laws, 26 U.S.C.A. § 5691(a), was found not guilty.

The court found as a fact that it was owned by one engaged in business as a wholesale liquor dealer who had not paid the tax due under 26 U.S.C.A. § 5111(a) and that it was used by the dealer in transporting a whiskey customer...

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