United States v. One 1958 Ford 4-Door Sedan

STANLEY, District Judge.

This is a proceeding under Sections 5601, 7301 and 7302 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 5601, 7301 and 7302, for the forfeiture of an automobile.

The libel of information was filed on July 3, 1958, and was tried before the court without a jury on September 10, 1958. At the conclusion of the trial the court took the case under advisement pending the receipt of briefs from the parties in support of their contentions. The briefs of the parties having been received, the court, after considering the pleadings, evidence, stipulations, and briefs of the…