Florida Dealers and Growers Bank and Amy E. Moon v. United States

WISDOM, Circuit Judge.

This appeal is from an order entered in a forfeiture proceeding brought under 26 U.S.C. § 7302, 1 declaring an automobile forfeit and denying claims of the appellants, the purchaser and the holder of a chattel mortgage on the automobile, for remission of the forfeiture. 2 The ground stated for the issuance of the order was that, since petitioners acquired their interests after the date of the illegal use and after title to the automobile had vested in the United States as of the time of the commission of the illegal acts, petitioners had not acquired any interest in the…