HOFFMAN, District Judge.
The above cases were heard together by agreement of counsel. They involve forfeiture proceedings for the alleged breach of the provisions of § 3116 and § 3720, Title 26 U.S.C.A. The vehicle seized in Misc. No. 1840 is titled in the name of Mrs. Jack B. Cartwright, and was appraised in the sum of $2,500. From the pleadings and statements of counsel it appears that this vehicle is subject to a lien in favor of Commercial Credit Company...
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