Associates Discount Corp. v. United States

HUTCHESON, Chief Judge.

Intervening in a proceeding to condemn and forfeit an automobile for use in violation of the Internal Revenue laws, appellant, invoking Sec. 3617(b), Title 18 U.S. C.A., sought remission of the forfeiture and the delivery of the car to it.

Its claim to remission was: that it was the owner of a conditional sales contract which it had acquired in good faith and without knowledge or reason to believe that the car was being, or would be, used in violation of the laws; and that, under the invoked section and the facts, it was entitled thereto.

The United States joining issue,…