Pittsburgh Parking Garages, Inc. v. United States

BIDDLE, Circuit Judge.

This appeal involves a construction of the Act of Congress providing for the remission of forfeiture of a vehicle seized for the violation of the internal revenue laws. Section 204(b)1 provides :

“(b) Conditions precedent to remission or mitigation. In any such proceeding the court. shall not allow the claim of any claimant for remission or mitigation unless and until he proves (1) that he has an interest in such vehicle or aircraft, as owner or otherwise, which he acquired in good faith, (2) that he had at no time any knowledge or reason to believe that it was being or…