United States v. One 1946 Plymouth Sedan Automobile

MINTON, Circuit Judge.

On November 12, 1946, the Government filed a libel for the forfeiture of a Plymouth automobile that allegedly had been used in the removal and for the deposit and concealment of two five-gallon cans of distilled spirits, with the intent to defraud the United States of the tax imposed thereon, in violation of Section 3321(b) (1) (3) of the Internal Revenue Code. 1 On December 16, 1946, one Frank McGee appeared and filed an answer in which he claimed to be the owner of the car sought to be forfeited and alleged that the Government had illegally seized the car and illegally…