Legal Opinion
United States v. National Discount Corporation
Court of Appeals for the Seventh Circuit
Decided June 9, 1939No. 6718PublishedCited by 23 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
On April 29, 1937, the Government seized a Ford automobile at Gary, Indiana, while it was being used for the conveyance and removal, and for the deposit and concealment of, ten gallons of non-taxpaid alcohol with intent to defraud the United States of its lawful tax thereon and in violation of the Internal Revenue laws of the United States. 26 U.S.C.A. § 1441(b) (3).
After seizure, the Government proceeded against the car for forfeiture under 26 U.S.C.A. § 1624, but upon the filing by the National Discount Corporation of a claim, accompanied by an approved bond, the case…
2Cases cited2 opinions
- United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
- United States v. One 1933 Ford V-8 CoachDistrict Court, E.D. Illinois · 1936
3Cited by23 opinions
- United States v. ONE HUDSON COUPE, 1938 MODEL, ETC.Court of Appeals for the Fourth Circuit · 1940
- Universal Credit Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1940
- United States v. One 1939 Model De Soto Coupe, Motor No. S6-27,687Court of Appeals for the Tenth Circuit · 1941
- United States v. Federal Credit Co.Court of Appeals for the Fifth Circuit · 1941
- United States v. One 1950 Lincoln Sedan, Motor No. 50lp 14278lCourt of Appeals for the Fifth Circuit · 1952
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