United States v. One 1954 Rolls Royce Silver Dawn, Serial Number Snf107, California License 1bt Lz64, Its Tools and Appurtenances

J. BLAINE ANDERSON, Circuit Judge:

This appeal involves the forfeiture of a 1954 Rolls Royce automobile that was used in an illegal tax shelter investment. The automobile’s owner, Richard I. Chira, contests the forfeiture on the grounds that his vehicle was not used in the tax shelter scheme and that the delay in instituting forfeiture proceedings was unreasonable. The district court ordered forfeiture of the automobile. We affirm.

I. FACTUAL BACKGROUND

This matter was tried on stipulated facts. The material facts are as follows:

On August 10, 1981, Richard I. Chira (“claimant”) and Garrison M.…