United States v. One 1957 Ford Tudor Fairlane Victoria

THOMSEN, Chief Judge.

The United States seeks condemnation of a 1957 Ford as forfeited to the United States under 26 U.S.C.A. § 7302, because it was used by its owner, Luke George Goodwin, in carrying on the business of receiving wagers ’ without’ having paid the special tax imposed by 26 U.S.C.A. § 4411, in violation of 26 U.S.C.A. § 4901.

Claimant, Commercial Credit Corporation, which holds a lien on the car, argues that section 7302 does not authorize forfeiture of property used in violation of the wagering tax laws. It also seeks remission of the forfeiture.

The evidence shows that the…