United States v. One 1962 Ford 2-Door Sedan

MICHIE, District Judge.

This is a proceeding under § 7302 of the Internal Revenue Code of 1954, 26 U.S.C. § 7302, for the forfeiture of an automobile. Section 7302 provides in part that: “It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property.” The United States has alleged that the 1962 Ford automobile in controversy was used and intended for use in violation of the Internal Revenue Laws, more…