Legal Opinion

Port Gardner Investment Co. v. United States

Supreme Court of the United States

Decided November 29, 1926No. 173PublishedCited by 58 opinions

1Opinion of the CourtJustice Brandeis

This is a proceeding, commenced in the federal court for western Washington, Northern Division, under Revised Statutes of the United States, § 3450, to forfeit' an automobile on the ground that it was being used with intent to defraud the United States of the tax on distilled spirits found therein. The use alleged was in removal and for the deposit and concealment. The claimaiit intervened in the district court, asserted title to the automobile and denied knowledge or notice, prior to the seizure, that the automobile was being used or was to be used in any illegal manner. The case comes here…

2Cited by58 opinions

  1. Richbourg Motor Co. v. United StatesSupreme Court of the United States · 1930
  2. General Motors Acceptance Corp. v. United StatesSupreme Court of the United States · 1932
  3. Commercial Credit Co. v. United StatesSupreme Court of the United States · 1928
  4. Thompson v. SchwaebeDistrict Court, S.D. California · 1927
  5. Commercial Credit Corporation v. United StatesCourt of Appeals for the Second Circuit · 1927

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