Legal Opinion
United States v. Walter H. Bryan and Riverside Bank of Jacksonville, of One 1957 Ford Wrecker-Truck, Serial No. F80f7h13614
Court of Appeals for the Fifth Circuit
Decided April 16, 1959No. 17240_1PublishedCited by 11 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This is an appeal from a judgment entered on a directed verdict in favor of the claimants of a tow truck libeled by the United States. The single question presented for our consideration is whether the United States made a sufficient showing the vehicle was being used at the time of its seizure so as to be subject to forfeiture under the provisions of section 7301(e) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7301(e). The lower court held that it had not. We conclude that this was error.
The appellees submitted the case here without argument and without filing a…
2Cases cited6 opinions
- American Fidelity & Casualty Company v. Mrs. Claire DrexlerCourt of Appeals for the Fifth Circuit · 1955
- Anderson v. United StatesCourt of Appeals for the Fifth Circuit · 1950
- Busic v. United StatesCourt of Appeals for the Fourth Circuit · 1945
- United States v. One 1955 Mercury SedanCourt of Appeals for the Fourth Circuit · 1957
- Atlantic Greyhound Corp. v. CrowderCourt of Appeals for the Fifth Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. One 1978 Chevrolet Impala Vin 1l69u8s156817Court of Appeals for the Fifth Circuit · 1980
- Henry Wade Cox v. C. H. Masland & Sons, Inc., a Corporation, and Textile Workers Union of America, Local 1882Court of Appeals for the Fifth Circuit · 1980
- Fred J. Hewitt v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Utley Wholesale Company v. United States of America, LibelantCourt of Appeals for the Fifth Circuit · 1962
- Floyd H. Anderson and Pauline Anderson v. United StatesCourt of Appeals for the Fifth Circuit · 1966
6 more not listed; retrieve them via the Exa API.