Legal Opinion
United States v. Fifty-two Cases
District Court, E.D. Louisiana
Decided October 17, 1945No. 388 MiscellaneousPublishedCited by 4 opinions
1Opinion of the Court
BORAH, District Judge.
On June 2, 1944, J. P. Carter, G. W. Curtis, and Eric H. Kitchens, officers of the Alcohol Tax Unit, Internal Revenue Service, visited a farm owned by the father of R. A. Kent, the claimant herein, near Tangipahoa, Louisiana, for the purpose of questioning the claimant regarding sales of liquor in wholesale quantities believed to have been made by him without the payment of a tax. While at the farm, the officers noticed a truck containing bottles of liquor. They seized the truck with its contents, arrested Kent, and took him to Jackson, Mississippi. The instant libel for…
2Cases cited5 opinions
- Wood v. United StatesSupreme Court of the United States · 1842
- Kirby v. TallmadgeSupreme Court of the United States · 1896
- State v. . SimonsSupreme Court of North Carolina · 1919
- One 1941 Ford 1/2 Ton Pickup Automobile Truck, Motor No. 18-6725628 v. United StatesCourt of Appeals for the Sixth Circuit · 1944
- One Buick Automobile v. United StatesCourt of Appeals for the Eighth Circuit · 1921
3Cited by4 opinions
- United States v. 673 Cases of Distilled Spirits & WinesDistrict Court, D. Minnesota · 1947
- United States v. One 1962 Mercury SedanDistrict Court, N.D. Mississippi · 1963
- Green Miller, Jr. v. Lester PoretskyCourt of Appeals for the D.C. Circuit · 1978
- Green Miller, Jr. v. Lester PoretskyCourt of Appeals for the D.C. Circuit · 1978