Georgia v. Six Hundred Forty Thousand, Seven Hundred Sixty-Eight Dollars in U.S. Currency

MEMORANDUM OPINION

HORACE T. WARD, District Judge.

This matter was before the court for a nonjury trial1 on December 9, 10, and 14, 1987. Plaintiff claims that the defendant currency is subject to forfeiture pursuant to O.C.G.A. § 16-13-49 (Michie 1984 & Supp.1987). The intervenor, Callahan, denies that the currency is subject to forfeiture and claims that it belongs to him. The United States has asserted a tax lien upon the currency.2 This action was originally filed in the Superior Court of Dekalb County. It was removed to this court by the United States, pursuant to 28 U.S.C.A. §§…