Legal Opinion
United States v. General Motors Acceptance Corporation, of One 1954 Chevrolet Pick-Up Truck, Motor No. 0004727f54x
Court of Appeals for the Fifth Circuit
Decided November 30, 1956No. 15998_1PublishedCited by 23 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The issue is whether Section 7302 of the 1954 Internal Revenue Code 1 authorizes the forfeiture of a motor truck used in the business of receiving wagers without having paid the wagering occupational tax and without having registered as required by Sections 3290 and 3291 of the Internal Revenue Code of 1939. 2
The libel alleged:
“That said vehicle was used on September 25, 1954, by Henry Brantley in the business of accepting wagers without having paid the wagering occupational tax and without having registered as required by Sections 3290 and 3291 of the Internal Revenue…
2Cases cited17 opinions
- J. W. Goldsmith, Jr.-Grant Co. v. United StatesSupreme Court of the United States · 1921
- United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
- United States v. RyanSupreme Court of the United States · 1931
- United States v. Lane Motor Co.Supreme Court of the United States · 1953
- United States v. WindleCourt of Appeals for the Eighth Circuit · 1946
12 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. One 1956 Ford Tudor Sedan (Victoria) Motor No. M6nv-112513 (Steve Kaluk, Jr., Claimant)Court of Appeals for the Fourth Circuit · 1958
- United States v. Audrey Bride, , United States of America v. Madeline DefalcoCourt of Appeals for the Ninth Circuit · 1962
- T. B. Wingo v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- Hazel Simpson v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Joseph D'agostino, of One 1957 Lincoln Premiere Two-Door Hardtop Coupe, Motor No. 57wa5592l, Its Tools and Appurtenances v. United StatesCourt of Appeals for the Ninth Circuit · 1958
18 more not listed; retrieve them via the Exa API.