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UNITED STATES v. ONE 1964 CHEVROLET IMPALA AUTOMOBILE

Civ. A. No. 5019.

247 F.Supp. 329 (1965)

UNITED STATES of America, Libelant, v. ONE 1964 CHEVROLET IMPALA AUTOMOBILE, Serial No. 41447C122862.

United States District Court D. South Carolina, Spartanburg Division.

Decided November 18, 1965.

Attorney(s) appearing for the Case

John C. Williams, U. S. Atty., and James D. McCoy, III, Asst. U. S. Atty., Greenville, S. C., for libelant.

Elford H. Morgan, of Butler, Chapman, & Parler, Spartanburg, S. C., for petitioner First Commercial National Bank, Spartanburg, S. C.

John Munn, Spartanburg, S. C., for Eddie Roberson.

HEMPHILL, Chief Judge.

Action for remission of forfeited automobile, allegedly used in violation of internal revenue laws as contemplated in 26 U.S.C. § 73021 initiates issues for the Court. The fifth paragraph of the original libel, filed by the United States of America July 22, 1965 recited:

That on May 28, 1965, Investigators of the Alcohol and Tobacco Tax, Internal Revenue Service, Treasury Department, did seize on land...

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