Legal Opinion

United States v. One 1935 Pontiac Sedan

District Court, D. Massachusetts

Decided September 22, 1938No. 5922PublishedCited by 3 opinions

1Opinion of the Court

McLELLAN, District Judge.

This libel was filed August 16, 1938, under Revised Statutes, § 3281, United States Code, Title 26, Section 1184, 26 U.S.C.A. § 1184, reading:

“Any person who shall carry on the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent to defraud the United States of the tax on the spirits distilled by him, or any part thereof, shall, for every such offense, be fined not less than $100 nor more than $5,000, and imprisoned not less than thirty days nor more than two years. And all…

2Cases cited2 opinions

  1. United States v. StowellSupreme Court of the United States · 1890
  2. Kohler Co. v. United StatesCourt of Appeals for the First Circuit · 1929

3Cited by3 opinions

  1. United States v. One Ford Coupe, 1937 Model, Engine No. 18—3902031, Va. License No. 267—183 (1939)District Court, W.D. Virginia · 1940
  2. United States v. Stewart Truck, Motor No. S. A. 63214District Court, W.D. New York · 1941
  3. United States v. One Chevrolet SedanDistrict Court, D. Rhode Island · 1944

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