United States v. One 1957 Ford Tudor Sedan

HARRY E. WATKINS, District Judge.

This is a libel of the United States in which it is alleged that one 1957 Ford Tudor Sedan was used for the deposit and concealment of non-tax paid whiskey in violation of sections 7301 and 7302 of the Internal Revenue Code of 1954, 26 U.S. C.A. §§ 7301, 7302. The prayer is for condemnation of the car by decree of forfeiture. The intervenor, National Realty Co., Inc., doing business as McGuire Motor Sales opposes the petition and seeks possession of the auto by virtue of a conditional sales contract which it holds thereon.

This cause having come on to be heard…