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  5. 712 F.Supp. 180 (1988)
 

STATE OF GA. v. $640,768.00

No. 1:85-cv-1700A-HTW.

712 F.Supp. 180 (1988)

STATE OF GEORGIA, Plaintiff, v. SIX HUNDRED FORTY THOUSAND, SEVEN HUNDRED SIXTY-EIGHT DOLLARS IN U.S. CURRENCY, Defendant, Rolland Callahan, Intervenor, United States of America, Intervenor.

United States District Court, N.D. Georgia, Atlanta Division.

November 7, 1988.

Attorney(s) appearing for the Case

Dennis C. O'Brien, Marietta, Ga., Barbara B. Conroy, Dist. Atty., DeKalb County, Decatur, Ga., for plaintiff.

J.D. Roy Atchison, Asst. U.S. Atty., Atlanta, Ga., for defendant.

MEMORANDUM OPINION

HORACE T. WARD, District Judge.

This matter was before the court for a nonjury trial1 on December 9, 10, and 14, 1987. Plaintiff claims that the defendant currency is subject to forfeiture pursuant to O.C.G.A. § 16-13-49 (Michie 1984 & Supp.1987). The intervenor, Callahan, denies that the currency is subject to forfeiture and claims that it belongs to him. The United States has asserted a tax lien...

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