United States v. One Philco Television

SINGLETON, District Judge.

Memorandum and Order.

This is a libel proceeding brought under 26 U.S.C. § 7302 (1967) to perfect forfeiture of one Philco television, one Nivico Transistor Radio, one G. E. wall clock, and $4,688.00 in U. S. currency. The libel alleges that on June 5, 1964, special agents of the Internal Revenue Service, while in the performance of their official duties, seized the items and currency involved which were intended for use and had been used in violation of 26 U.S.C. §§ 4401, 4411, 4412, 4901, 4905, 7203, 7262, 7272 (1967). These sections of the Internal Revenue Code…