United States v. $7,382 in United States Currency

This is an appeal from a judgment of forfeiture of a 1979 Lincoln Continental Mark V automobile.1 We affirm.

The Government brought the complaint for forfeiture under 26 U.S.C. § 7302, alleging that the Lincoln had been forfeited to the United States by virtue of the claimant’s use or intended use of the car in connection with his business of accepting wagers without having registered pursuant to 26 U.S.C. § 4412, or having paid the special tax imposed on such business by 26 U.S.C. § 4411 or the excise tax on wagers imposed by 26 U.S.C. § 4401. The Lincoln was seized by special agents of the…