PETERS, District Judge.
Hearing was had before the court upon the claim of General Motors Acceptance Corporation to a certain Ford coupe automobile which has been declared forfeited under Rev.St. § 3450 (26 U.S.C.A. § 1441), having been seized for concealing and transporting tax-unpaid illicit liquors in fraud of the revenue laws.
I find from the evidence that the claim is founded upon a conditional sale contract executed in 1935 by one Israel Mack...
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