United States v. One Ford Coach, 1949 Model

The United States appeals from the judgment of the District Court that a 1949 Ford automobile had not been used to carry on the business of a liquor dealer without payment of the special tax thereon in violation of Section 3253, or in the removal, deposit or concealment of nontax paid distilled spirits in violation of Section 3321, and therefore was not subject to forfeiture under Sections 3116 or 3321 of the Internal Revenue Code.

On two occasions a man desiring to purchase nontax paid liquor was driven in a taxicab from Gastonia to a house in the mountain section of Gaston County, North…