United States v. One Ford Station Wagon, Engine & Serial No. 910362

WATSON, District Judge.

This is a proceeding by the United States to forfeit two automobiles under the provisions of R.S. § 3281, as amended, 26 U.S. C.A. § 1184. The case was tried before the Court without a jury.

In February, 1937, investigators of the Alcohol Tax Unit of the Bureau of Internal Revenue in pursuance of a search warrant entered the premises of Isidor Karalus at No. 105 North Meade Street, Wilkes Barre, Pennsylvania. The entire premises consisted of a rectangular lot approximately 40 feet wide by 190 feet long. At the front of the lot facing North Meade Street was a dwelling…