Legal Opinion

Hazel Simpson v. United States

Court of Appeals for the Ninth Circuit

Decided November 23, 1959No. 16397_1PublishedCited by 13 opinions

1Opinion of the Court

MERRILL, Circuit Judge.

This proceeding was instituted by the United States for the forfeiture of a 1957 Cadillac automobile by virtue of its use in violation of the Internal Revenue laws. 26 U.S.C. § 7302. From judgment rendered by the District Court in favor of United States, appellant, as owner of the automobile, has taken this appeal.

Appellant allegedly operated bookmaking establishments in the City of Los Angeles, which violated the revenue laws in that she had failed to pay the tax (26 U.S.C. § 4411) imposed upon those engaged in the receiving of wagers or to register as one so engaged…

2Cases cited6 opinions

  1. Arthur T. Stanton v. Everett P. LarshCourt of Appeals for the Fifth Circuit · 1957
  2. United States v. Lane Motor Co.Supreme Court of the United States · 1953
  3. United States v. General Motors Acceptance Corporation, of One 1954 Chevrolet Pick-Up Truck, Motor No. 0004727f54xCourt of Appeals for the Fifth Circuit · 1956
  4. United States v. Lane Motor Co. (Two Cases)Court of Appeals for the Tenth Circuit · 1952
  5. Joseph D'agostino, of One 1957 Lincoln Premiere Two-Door Hardtop Coupe, Motor No. 57wa5592l, Its Tools and Appurtenances v. United StatesCourt of Appeals for the Ninth Circuit · 1958

1 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. United States v. One 1974 Cadillac Eldorado Sedan, Serial No. 6l47s4q407966Court of Appeals for the Second Circuit · 1977
  2. United States v. One 1972 Datsun, Vehicle Identification No. LB1100355950District Court, D. New Hampshire · 1974
  3. Kenneth Leroy Howard v. United StatesCourt of Appeals for the Ninth Circuit · 1970
  4. United States v. One 1977 Cadillac Coupe Deville Vin: 6d47s7q234771Court of Appeals for the Fifth Circuit · 1981
  5. One 1961 Lincoln Continental Sedan v. United StatesCourt of Appeals for the Eighth Circuit · 1966

8 more not listed; retrieve them via the Exa API.

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