United States v. One 1959 Pontiac Tudor Sedan Motor No. B271200, Serial No. 859a5856, Eddie Lane

The automobile here sought to be condemned as forfeited under 26 U.S.C.A. §§ 7301 and 7302 because it had been used in violating the Internal Revenue laws, 26 U.S.C.A. § 5691(a), was found not guilty.

The court found as a fact that it was owned by one engaged in business as a wholesale liquor dealer who had not paid the tax due under 26 U.S.C.A. § 5111(a) and that it was used by the dealer in transporting a whiskey customer to a pickup point where he was transferred to an older vehicle which in turn trans ported the customer along with the whiskey to the premises of the customer. The vehicle…