General Motors Acceptance Corp. v. United States
Court of Appeals for the Fourth Circuit
1Opinion of the Court
NORTHCOTT, Circuit Judge.
On August 3, 1926, one Pontiac sedan automobile, No. 18935, was seized by federal prohibition agents in Rockingham county, North Carolina, and upon seizure it was found to contain 35 gallons of alcoholic liquor upon which the tax had not been paid. The seizure was reported as made under section 3450 of the Revised Statutes (26 USCA §§ 1181, 1182; Comp. St. § 6352), and was so reported by the agents making it. On October 4, 1926, the judge of the United States District Court for the Western District of North Carolina, on motion of the United States attorney, entered an…
2Cases cited6 opinions
- United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
- Port Gardner Investment Co. v. United StatesSupreme Court of the United States · 1926
- State v. HallWest Virginia Supreme Court · 1922
- Motor Co. v. . JacksonSupreme Court of North Carolina · 1922
- United States v. TorresDistrict Court, D. Maryland · 1923
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3Cited by5 opinions
- Utah Liquor Control Commission v. WoorasUtah Supreme Court · 1939
- Universal C. I. T. Credit Corp. v. WaltersSupreme Court of North Carolina · 1949
- The ThomastonDistrict Court, D. Maryland · 1928
- Davies Motors, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1929
- Richbourg Motor Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1929