Claimants, Schrappe Trailer Sales and Merchants and Planters Bank, filed answer to the Government's libel, setting up a lien on the libelled trailer and contending that, under the facts, the libelled property is not subject to forfeiture under the statutes. The Government insists that forfeiture lies under both Section 3116, Title 26 U.S.C.A. and Section 3321(a), Title 26.
Section 3116...
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