PETERS, District Judge.
Hearing was had upon the claim of the General Motors Acceptance Corporation to a Chevrolet automobile which has been decreed forfeited under Rev.St. § 3450 (26 U.S.C.A. § 1156), it having been seized while containing tax-unpaid illicit liquors admittedly deposited in fraud of the revenue laws.
From the evidence it appears that the car in question was sold by a corporation, hereinafter referred to as the "dealer," engaged in...
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