The First National Bank of Atlanta v. United States

HUTCHESON, Chief Judge.

By this appeal the appellant bank seeks a reversal of the decision of the United States District Court for the Northern District of Georgia in ordering the forfeiture of a Cadillac automobile on which the bank held a security lien. The libel charged that the automobile had been used in the removal, deposit, and concealment of 42 gallons of whiskey in breach of Sec. 7301 and 7302 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 7301, 7302, in that, though no whiskey was carried or concealed in it, it was used in blocking the street for, and thereby assisting another…