COMMERCIAL CREDIT CO. v. UNITED STATES

No. 4915.

17 F.2d 483 (1927)

COMMERCIAL CREDIT CO. v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

February 14, 1927.


Attorney(s) appearing for the Case

John J. Kennett, of Seattle, Wash., for appellant.

Thos. P. Revelle, U. S. Atty., and Paul D. Coles, Asst. U. S. Atty., both of Seattle, Wash.

Before RUDKIN, Circuit Judge, and DIETRICH and KERRIGAN, District Judges.


KERRIGAN, District Judge.

This is an appeal from a decree of forfeiture of an automobile, made under the provisions of section 3450 of the Revised Statutes (Comp. St. § 6352). That section, in part, provides:

"Whenever any goods * * * in respect whereof any tax is or shall be imposed, * * * are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax * * * every * * * conveyance whatsoever * * * used in...

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