United States v. One Oldsmobile Coupé

CAVANAH, District Judge.

The United States filed a libel in the usual form against one Oldsmobile automobile, alleging that there was deposited and concealed therein whisky less in amount than five gallons, upon which a tax is imposed, with intent to defraud the United States of said tax, contrary to section 3450 of the Revised Statutes (Comp. Stats. § 6352 [26 USCA §§ 1181, 1182]). The Pacific Acceptance' Corporation intervened as claimant and filed an answer, setting up three separate defenses. The first presented the issue of whether the government had established that the .tax was unpaid…