Utley Wholesale Company v. United States of America, Libelant

RIVES, Circuit Judge.

The United States filed its libel under 26 U.S.C.A. § 7301(b) and (e) and § 7302 1 *for the forfeiture of a tractor, trailer and 300 sacks of sugar. Utley Wholesale Company, . a corporation, claimed the property and denied any cause of forfeiture. The issues were tried by the court without a jury, and resulted in a judgment of forfeiture. The only questions on appeal relate to the sufficiency of the evidence to support the judgment.

The claimant, Utley Wholesale Company, was incorporated in Alabama, but was wholly owned by Murlon T. Utley, a resident of Steele, Missouri.…