United States v. One 1956 Buick 4-Door Sedan

HOFFMAN, District Judge.

The libel in this action is filed in a cause of forfeiture for breach of the provisions of § 7301(e) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7301 (e), the respondent vehicle having allegedly been used to transport nontax-paid whiskey. There is no contest of the forfeiture phase of the case and the sole question is whether the petitioner, Associates Discount Corporation, a finance company having accepted an assignment of a conditional sales contract when the automobile was purchased by one James Brown, is entitled to remission of the forfeiture to the extent…