Legal Opinion
Colacicco v. United States
Court of Appeals for the Second Circuit
Decided May 19, 1944No. 379PublishedCited by 8 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
Colacicco appeals from an order denying his petition to vacate the seizure of his motor car. The District Supervisor of the Alcohol Tax Unit for the District of New York — an official of the Bureau of Internal Revenue of the Treasury — seized the car on June 1, 1942 in the City of Middletown, New York, for the carriage of fuel oil in violation of the Internal Revenue Law. The Director had the car appraised in accordance with § 3724(a) of 26 U.S.C.A. Int.Rev.Code, and the appraisers found its value to be $475. Thereupon, we assume (although the record is silent), the…
2Cases cited9 opinions
- In Re BehrensCourt of Appeals for the Second Circuit · 1930
- Goldman v. American Dealers Service, Inc.Court of Appeals for the Second Circuit · 1943
- In Re No. 32 East Sixty-Seventh StreetCourt of Appeals for the Second Circuit · 1938
- United States v. ChicelliDistrict Court, W.D. New York · 1935
- Milkint v. MorgenthauCourt of Appeals for the Fourth Circuit · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- John E. Wiren v. Donald Eide, as District Director of the Bureau of CustomsCourt of Appeals for the Ninth Circuit · 1976
- Epps v. Bureau of Alcohol, Tobacco & FirearmsDistrict Court, E.D. Tennessee · 1973
- Rice v. Walls, U.S. Dist. Atty. Puckett v. United StatesCourt of Appeals for the Sixth Circuit · 1954
- Faldraga v. CarnesDistrict Court, S.D. Florida · 1987
- Lee v. ThorntonDistrict Court, D. Vermont · 1975
3 more not listed; retrieve them via the Exa API.