Federal Motor Finance v. United States

WOODROUGH, Circuit Judge.

This appeal is taken from an order entered in a libel proceeding in which one Studebaker Commander 8 coupé, seized while being used by one Harold Tayson to conceal tax-unpaid illicit spirits in fraud of the revenue laws, has been decreed forfeited under Rev.St. § 3450 (26 U.S.C.A. §§ 1156, 1441). The appellant, Federal Motors Finance, a copartnership, intervened in the proceeding to invoke the court’s jurisdiction to remit the forfeiture as contemplated by section 204 (a) of the Act of 1935 (27 U. S.C.A. § 40a (a). It alleged that the automobile had been sold about…