Legal Opinion

Stagner v. United States

Court of Appeals for the Fifth Circuit

Decided August 4, 1952No. 13724PublishedCited by 17 opinions

1Opinion of the Court

HUTCHESON, Chief Judge.

Alleging breach of the provisions of Sections 3116, and 3321 of the Internal Revenue Code, 26 U.S.C.A. §§ 3116, 3321, by its illegal use in the removal, deposit, and concealment of non taxpaid whiskey, the United States, by libel of information, sought forfeiture of a 1949 Model Ford Pick-up truck, which had been seized on that day.

The claim of the libel was that the truck had been illegally used by Grady F. Stagner and others in the removal, deposit, and concealment, with intent to defraud the Unit ed States of the tax due, of thirty-seven gallons of non taxpaid…

2Cases cited2 opinions

  1. Kent v. United StatesCourt of Appeals for the Fifth Circuit · 1946
  2. One 1941 Ford 1/2 Ton Pickup Automobile Truck, Motor No. 18-6725628 v. United StatesCourt of Appeals for the Sixth Circuit · 1944

3Cited by17 opinions

  1. Nolan E. Patenotte v. United StatesCourt of Appeals for the Fifth Circuit · 1959
  2. United States v. RobersonCourt of Appeals for the Fifth Circuit · 1956
  3. United States v. Virginia PriolaCourt of Appeals for the Fifth Circuit · 1959
  4. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1952
  5. United States of America, Libelant-Appellee v. United States Coin and Currency in the Amount of $8,674.00, Donaldangelini, Claimant-AppellantCourt of Appeals for the Seventh Circuit · 1967

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