Legal Opinion
United States v. 1935 Ford Coupe, Engine No. 18—1654854
District Court, D. Maine
Decided December 18, 1936No. 504PublishedCited by 6 opinions
1Opinion of the Court
PETERS, District Judge.
Hearing was had before the court upon the claim of General Motors Acceptance Corporation to a certain Ford coupe automobile which has been declared forfeited under Rev.St. § 3450 (26 U.S.C.A. § 1441), having been seized for concealing and transporting tax-unpaid illicit liquors in fraud of the revenue laws.
I find from the evidence that the claim is founded upon a conditional sale contract executed in 1935 by one Israel Mack with the Couri Motor Company, engaged in the business of selling automobiles, hereinafter referred to as the dealer.
This contract for a valuable…
2Cases cited1 opinion
- United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
3Cited by6 opinions
- Metro Taxicabs, Inc. v. Tesorero de Puerto RicoSupreme Court of Puerto Rico · 1952
- CIT Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1937
- United States v. One Terraplane SedanDistrict Court, E.D. New York · 1938
- United States v. One 1936 Studebaker Sedan, Engine No. D-74084, Serial No. 5850480District Court, W.D. Washington · 1937
- United States v. One 1936 Model Ford De Luxe Tudor AutomobileDistrict Court, N.D. Georgia · 1938
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