T. B. Wingo v. United States

JOHN R. BROWN, Circuit Judge.

This is an appeal from a judgment of forfeiture of a 1957 red Cadillac Coupe deVille. The libel was brought under 26 U.S.C.A. § 7302, alleging that the car had been forfeited to the United States by virtue of its use in a lottery business in Atlanta, Georgia by a Horace Ingram without his having registered, 26 U.S.C.A. § 4412, or paid the tax imposed on such businesses, 26 U.S.C.A. § 4411. The Ingram business was raided March 27, 1957, resulting, although not involved here, in Ingram’s indictment and conviction. See Ingram v. United States, 5 Cir., 1958, 259 F.2d…