United States v. One 1939 Ford Coach Automobile

DOBIE, District Judge.

This case was a petition for the remission (under 27 U.S.C.A. § 40a) of the forfeiture (under 26 U.S.C.A. § 1441) of an automobile which had been unlawfully used for the removal of untaxed spirits.

At the conclusion of the petitioner’s evidence, the United States moved for judgment in its favor and against the petitioner, the Commercial Credit Company, Incorporated. This motion was granted by the court.

Under the remission statute the petitioner must prove: “(1) that he has an interest in such vehicle or aircraft, as owner or otherwise, which he acquired in good faith, (2)…