Wilson Motor Co. v. United States

DENMAN, Circuit Judge.

This is an appeal from an order of the District Court, declining to entertain an innocent owner’s petition, based upon the provisions of section 204 (a) of the Act of August 27, 1935 (27 U.S.C.A. § 40a (a), for remission or mitigation of the forfeiture of an automobile condemned under the provisions of sections 1440 and 1441, 26 U.S.C.A. The Act of August 27, 1935, conferring the power to act on the innocent owner’s petition was passed after the seizure but before the decree of forfeiture.

On April 16, 1935, the agents of the Alcohol Tax Unit seized a Ford Coach…