United States v. One De Soto Sedan, 1946 Model, Etc., Robert Lee Smith, Jr.

This case cannot be distinguished from Coffey v. United States, 116 U.S. 436, 6 S.Ct. 437, 29 L.Ed. 684; and the judgment below will be affirmed on the authority of that decision. 85 F.Supp. 245. It is argued that subsequent decisions of the Supreme Court have weakened the authority of the Coffey case; but that case has never been overruled. On the contrary, in one of the cases chiefly relied upon by the United States, the Supreme Court was at pains to distinguish it. See Helvering v. Mitchell, 303 U.S. 391, 58 S.Ct. 630, 82 L.Ed. 917.

Affirmed.