Legal Opinion
CIT Corporation v. United States
Court of Appeals for the Fourth Circuit
Decided November 9, 1936No. 4079PublishedCited by 25 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The District Court in this case denied the claim of the C. I. T. Corporation for the remission of the forfeiture of an automobile which had been seized by federal officers and libeled for forfeiture under Rev. St. § 3450, 26 U.S.C.A. § 1441, by the United States attorney on April 25, 1935, on the ground that it had been used on February 27, 1935, for the unlawful transportation of distilled spirits upon which the tax had not been paid. The claim for remission was filed after the seizure and before the decree of forfeiture.
The car was sold on May 8, 1934, by the Mercer…
2Cases cited2 opinions
- Guardian Trust & Deposit Co. v. FisherSupreme Court of the United States · 1906
- Wilson Motor Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1936
3Cited by25 opinions
- United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
- Universal Credit Co. v. United StatesCourt of Appeals for the Fourth Circuit · 1940
- United States v. One 1939 Model De Soto Coupe, Motor No. S6-27,687Court of Appeals for the Tenth Circuit · 1941
- United States v. Automobile Financing, Inc.Court of Appeals for the Fifth Circuit · 1938
- CIT Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1937
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