United States v. 162-10/12 Cases Containing Approximately 415 Proof Gallons of Distilled Spirits

WALSH, District Judge.

The United States has moved for summary judgment of forfeiture with respect to 162-10/12 eases of distilled spirits which it claims were concealed or deposited with intent to defraud it of certain taxes. Its motion is granted.

The action was brought under the Revenue Act of 1939, as amended, former 26 U.S.C.A. § 3321(b) (1). The libel alleges that the spirits were seized at the business premises of the claimant; that at the time of the seizure they were subject to tax and that they were deposited and concealed with intent to defraud the United States of this tax; and that…