Legal Opinion
United States v. ONE DE SOTO SEDAN, 1946 MODEL, ETC.
District Court, E.D. North Carolina
Decided August 9, 1949No. Civ. No. 261PublishedCited by 9 opinions
1Opinion of the Court
GILLIAM, District Judge.
This libel of information was filed under Sec. 3321, Title 26 U.S.C.A., alleging that the accused automobile was used in the removal, deposit and concealment of two gallons of distilled spirits upon which the tax due the United States had not been paid, with intent to defraud the United States of such tax. This section of the Code provides: (a) that every offender of its provisions shall be, liable to a fine or imprisonment, or. both, and that (b) every conveyance used in the “removal or for the deposit or concealment thereof” shall be forfeited. Prior to a hearing on…
2Cases cited7 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- United States Ex Rel. Marcus v. HessSupreme Court of the United States · 1943
- United States v. La FrancaSupreme Court of the United States · 1931
- Coffey v. United StatesSupreme Court of the United States · 1886
- United States v. ChouteauSupreme Court of the United States · 1881
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Howell F. BurchCourt of Appeals for the Fifth Circuit · 1961
- Younge v. State Board of Registration for Healing ArtsSupreme Court of Missouri · 1969
- United States v. One De Soto Sedan, 1946 Model, Etc., Robert Lee Smith, Jr.Court of Appeals for the Fourth Circuit · 1950
- People v. One 1952 Chevrolet Bel AireCalifornia Court of Appeal · 1954
- Doles v. StateWyoming Supreme Court · 2007
4 more not listed; retrieve them via the Exa API.