United States v. One 1961 Four-Door Cadillac Sedan

SIMONS, District Judge.

Subject automobile was seized pursuant to Libel of Information and Order that Monition and Attachment issue filed on June 4, 1963, pursuant to Sections 7301 and 7302 of the Internal Revenue Code of 1954, as amended. The Libel alleged that subject automobile was used *564on April 28, 1963 by one H. Samuel Skinner, in Lee County, South Carolina, in violation of the Internal Revenue laws of the United States in the transportation, deposit and concealment of three gallons of distilled spirits without the necessary tax affixed thereto with intent to defraud the United States;…