United States v. One 1957 Plymouth 4-Door Sedan

CHRISTENSON, District Judge.

Claimant’s motion for a new trial on the ground that the Court erroneously instructed the jury that transportation of untaxpaid liquor with intent to avoid payment of tax would subject the automobile to forfeiture under Title 26 U.S.C. § 7301, was taken under advisement by the Court and is hereby denied.

There have been various views expressed concerning the meaning of the word “removal” used in the forfeiture provisions of former revenue statutes. Substantial authority supports claimant’s contention that the word “removal” did not cover mere unlawful transportation…