Legal Opinion
United States v. One 1948 Plymouth Sedan, Etc
Court of Appeals for the Third Circuit
Decided July 17, 1952No. 10651_1PublishedCited by 8 opinions
1Opinion of the Court
BIGGS, Chief Judge.
On June 18, 1951, the United States filed a libel to forfeit a Plymouth Sedan. The provisions of 26 U.S.C.A. § 3116, 1 (the Internal Revenue Code) were and are relied on to sustain forfeiture. On October 25, 1951, the court below dismissed the libel 2 and the United States has appealed. The sole question for determination is whether the sedan which was used only to transport the operator of an illegal whiskey still to and from his work was “property intended for use in violating [the internal revenue laws]”.
The facts are not in dispute. Moore, owner of the car and its…
2Cases cited15 opinions
- Kent v. United StatesCourt of Appeals for the Fifth Circuit · 1946
- United States v. WindleCourt of Appeals for the Eighth Circuit · 1946
- United States v. One Dodge SedanCourt of Appeals for the Third Circuit · 1940
- United States v. Plymouth Coupe (1941) Serial Number 15051526District Court, W.D. Pennsylvania · 1950
- United States v. 3935 Cases of Distilled SpiritsDistrict Court, D. Minnesota · 1944
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Lane Motor Co.Supreme Court of the United States · 1953
- United States v. General Motors Acceptance Corporation, of One 1954 Chevrolet Pick-Up Truck, Motor No. 0004727f54xCourt of Appeals for the Fifth Circuit · 1956
- United States v. Lane Motor Co. (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- United States v. One 1952 Lincoln Sedan, Motor No. 52lp22535h (Merchants Nat. Bank of Mobile, Intervenor)Court of Appeals for the Fifth Circuit · 1954
- United States v. One 1957 Model PontiacDistrict Court, E.D. North Carolina · 1957
3 more not listed; retrieve them via the Exa API.