United States v. One 1940 Ford De Luxe Coupe, Motor No. 5333343

MEANEY, District Judge.

The question to be determined in this matter is whether when there has been a remission after a decree of forfeiture of an automobile under the internal revenue laws, storage costs incurred by Government agents constitute an integral part of expenses incident to seizure and forfeiture such as are required to be paid before return of the automobile to a claimant entitled to such return.

Title 18, U.S.C.A. § 646 (c) provides, among other things, as follows: “Such return shall be made only upon payment of all expenses incident to the seizure and forfeiture incurred by the…