Vaden v. United States

OPINION and JUDGMENT

DALTON, District Judge.

Plaintiff, Mary Ann Vaden, has brought this action to enjoin the sale of certain firearms that she alleges she owns and an agent of the Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, illegally seized. She further seeks to have these firearms returned to her.. The firearms were seized on June 27, 1974 because of violations of Chapter 53 of the Internal Revenue Code, 26 U.S.C. § 5801 et seq., which requires the payment of taxes on and the registration of certain firearms.

The firearms were declared forfeited under 26 U.S.C. §…