United States v. One 1942 G. M. C. Tractor Truck

MAJOR, Chief Judge.

This is an appeal by the government from an order entered June 28, 1949, denying forfeiture of a 1942 G.M.C. tractor truck (named as the respondent) for violations of the Internal Revenue laws relating to distilled spirits. The matter was heard hy Judge Barnes, who made findings of fact and entered conclusions of law upon which the order appealed from is predicated. The libel contained four counts, hut only counts 1 and 4 are relied upon here. Count 1 is based upon Sec. 3321(b) (1) (3), and count 4 upon Secs. 3116 and 2803 of the Internal Revenue Code, Title 26 U.S.C.A. §§…