United States v. One Ford Truck

KALODNER, District Judge.

Is a motor vehicle used in the transportation of raw materials (molasses), intended for use in the operation of an illegal distillery in fraud of the revenue, subject to forfeiture under Section 33211 ■of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3321 ?

In United States v. One Chevrolet Truck Automobile, etc., D.C., 1934, 8 F.Supp. 271, the court held that although the sugar and other materials hauled by the defendant truck were subject to forfeiture, under the provisions of R.S. Sec. 34S0 (virtually identical with the present Sec. 3321) the truck itself…