Legal Opinion
Martin v. United States
Court of Appeals for the Fourth Circuit
Decided July 24, 1950No. 6109PublishedCited by 69 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This appeal was taken from an order of the District Court whereby a Ford automobile belonging to Otis Mason Martin was forfeited under §§ 3321 and 3720 of the Internal Revenue Code, 26 U.S.C.A. §§ 3321, 3720, upon proof that on January 20, 1950 it had been used by Martin with intent to defraud the United States in the removal, deposit and concealment of distilled spirits upon which the tax due the United States had not been paid. The validity of the order is attacked on the ground that the evidence offered to justify the seizure and confiscation of the car was procured in…
2Cases cited8 opinions
- Johnson v. United StatesSupreme Court of the United States · 1948
- United States v. RabinowitzSupreme Court of the United States · 1950
- McDonald v. United StatesSupreme Court of the United States · 1948
- Gouled v. United StatesSupreme Court of the United States · 1921
- Go-Bart Importing Co. v. United StatesSupreme Court of the United States · 1931
3 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- In Re MartinezCalifornia Supreme Court · 1970
- Jose Verdugo and Horace Eugene Turner v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- United States of America Ex Rel. Herbert Sperling, Relator-Appellant v. Walter v. Fitzpatrick, Warden, West Street House of DetentionCourt of Appeals for the Second Circuit · 1970
- Tamez v. StateCourt of Criminal Appeals of Texas · 1976
- Ellison v. United StatesCourt of Appeals for the D.C. Circuit · 1953
64 more not listed; retrieve them via the Exa API.