Legal Opinion
One 1941 Buick Sedan, Motor Number 64286106 v. United States
Court of Appeals for the Tenth Circuit
Decided November 12, 1946No. 3359PublishedCited by 21 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
By this libel action the United States seeks the forfeiture of One 1941 Buick Sedan, under Section 3116, Title 26 U.S. C.A. Internal Revenue Code, on the grounds that the owner, John W. Atkins, was carrying on the business of a retail liquor dealer without keeping the books and records required of such dealer by Section 3252, Title 26 U.S.C.A.Int.Rev. Code, and that the said automobile was being used in furtherance of such business.
The owner contends that he was not a retail liquor dealer within the meaning of Section 3252 and consequently was not compelled to keep the…
2Cases cited21 opinions
- Screws v. United StatesSupreme Court of the United States · 1945
- United States v. MurdockSupreme Court of the United States · 1934
- United States v. Illinois Central RailroadSupreme Court of the United States · 1938
- Potter v. United StatesSupreme Court of the United States · 1894
- Hicks v. United StatesSupreme Court of the United States · 1893
16 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Haigler v. United StatesCourt of Appeals for the Tenth Circuit · 1949
- Anderson v. United StatesCourt of Appeals for the Fifth Circuit · 1950
- Cushman v. WoodDistrict Court, D. Arizona · 1956
- United States v. Plymouth Coupe (1941) Serial Number 15051526District Court, W.D. Pennsylvania · 1950
- United States v. One 1952 Lincoln Sedan, Motor No. 52lp22535h (Merchants Nat. Bank of Mobile, Intervenor)Court of Appeals for the Fifth Circuit · 1954
16 more not listed; retrieve them via the Exa API.