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UNITED STATES v. ONE 1975 PONTIAC LEMANS, ETC.

No. 79-1275.

621 F.2d 444 (1980)

UNITED STATES of America, Plaintiff, Appellee, v. ONE 1975 PONTIAC LEMANS, VEHICLE I.D. NO. 2F37M56101227, Defendant, Appellee. Appeal of Irma ZULLO, Defendant.

United States Court of Appeals, First Circuit.

Decided May 9, 1980.

Attorney(s) appearing for the Case

John F. Toomey, Jr., Boston, Mass., with whom Owen Gallagher and Gallagher & Gallagher, Boston, Mass., were on brief, for defendant.

John R. Tarrant, III, Sp. Atty. U. S. Dept. of Justice, Washington, D.C., with whom Edward F. Harrington, U. S. Atty. and Jeremiah T. O'Sullivan, Sp. Atty., U. S. Dept. of Justice, Boston, Mass., were on brief, for plaintiff-appellee.

Before COFFIN, Chief Judge, CAMPBELL, Circuit Judge, and BONSAL, Senior District Judge.

LEVIN H. CAMPBELL, Circuit Judge.

The United States instituted an action in rem in the district court, 470 F.Supp. 1243, seeking the forfeiture of claimant Irma Zullo's automobile under the provisions of 26 U.S.C. § 7302. The district court, finding that the car had been used in violation of the internal revenue laws and had been properly seized, without a warrant, by agents of the Treasury Department, denied Zullo...

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