Legal Opinion

United States v. CIT Corporation

Court of Appeals for the Second Circuit

Decided December 13, 1937No. 94PublishedCited by 45 opinions

1Opinion of the Court

L. HAND, Circuit Judge.

This is an appeal from a decree denying the claim of the intervener, C. I. T. Corporation, to remit the forfeiture of its interest in a motor car, as assignee of the conditional seller. The facts are as follows. A libel of information was filed against the car on December 10, 1936, alleging that it was found upon premises where liquor was being manufactured with intent to defraud the United States of taxes (section 1184, Title 26 U.S.Code, 26 U.S.C.A. § 1184), and where there was a distilling apparatus, not registered as required by law (section 1162, title 26 U.S.Code,…

2Cases cited3 opinions

  1. United States v. One 1935 Dodge Rack-Body Truck, Motor No. T-13-6444 License 138-957Court of Appeals for the Second Circuit · 1937
  2. United States v. One 1935 Chevrolet CoupeDistrict Court, D. Maine · 1936
  3. United States v. One 1936 Model Lafayette Coupe Automobile, Motor No. LE-30499, Serial No. L-30999District Court, W.D. Kentucky · 1936

3Cited by45 opinions

  1. United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
  2. United States v. ONE HUDSON COUPE, 1938 MODEL, ETC.Court of Appeals for the Fourth Circuit · 1940
  3. Universal Credit Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1940
  4. United States v. One 1939 Model De Soto Coupe, Motor No. S6-27,687Court of Appeals for the Tenth Circuit · 1941
  5. United States v. Automobile Financing, Inc.Court of Appeals for the Fifth Circuit · 1938

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