United States v. One 1935 Chevrolet Coupe

PETERS, District Judge.

Hearing was had upon the claim of the General Motors Acceptance Corporation to a Chevrolet automobile which has been decreed forfeited under Rev.St. § 3450 (26 U.S.C.A. § 1156), it having been seized while containing tax-unpaid illicit liquors admittedly deposited in fraud of the revenue laws.

From the evidence it appears that the car in question was sold by a corporation, hereinafter referred to as the “dealer,” engaged in the business of selling automobiles; the sale being made by an agent of the dealer to one Edward Smith, who had a record and a well-deserved…