United States v. One Philco Television, Model L3804be

The question presented by this appeal is whether a statutory forfeiture proceeding brought pursuant to 26 U.S.C.A. § 7302 is constitutionally permissible after Marehetti v. United States, 1968, 390 U.S. 39, 88 S.Ct. 697, 19 L.Ed.2d 889, and Grosso v. United States, 1968, 390 U.S. 62, 88 S.Ct. 709, 19 L.Ed.2d 906. The Supreme Court answered this question negatively in United States v. United States Coin and Currency, 1971, 401 U.S. 715, 91 S.Ct. 1041, 28 L.Ed.2d 434, (opinion announced April 5, 1971). Accordingly, the judgment of the district court, 292 F.Supp. 35, is affirmed.