Legal Opinion

Richard Doyle Rush v. United States

Court of Appeals for the Tenth Circuit

Decided June 16, 1958No. 5820_1PublishedCited by 13 opinions

1Opinion of the Court

BREITENSTEIN, Circuit Judge.

Appellant Rush is the owner of a 1954 Ford automobile which was seized in Pushmataha County, Oklahoma, on March 17, 1957, by officers of the Alcohol and Tobacco Tax Division of the Internal Revenue Service of the United States because of its alleged use in the transportation of illicit distilled spirits in violation of 26 U.S.C. §§ 7301 and 7302.

Purporting to act under 26 U.S.C. § 7325, the supervisor in charge of the Alcohol and Tobacco Tax Division at Oklahoma City, Oklahoma, declared an administrative forfeiture of the car which had an appraised value of |750.…

2Cases cited2 opinions

  1. United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
  2. Fogel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953

3Cited by13 opinions

  1. Johnson v. RiddleCourt of Appeals for the Tenth Circuit · 2002
  2. Johnson v. RiddleCourt of Appeals for the Tenth Circuit · 2002
  3. State of New Jersey v. MoriarityDistrict Court, D. New Jersey · 1967
  4. United States v. $3,799.00 in United States Currency, Thomas Fred Ward, Claimant-AppellantCourt of Appeals for the Tenth Circuit · 1982
  5. United States v. One 1957 Rockwell Aero Commander 680 AircraftCourt of Appeals for the Tenth Circuit · 1982

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