THOMAS, District Judge.
On May 27, 1955, the United States filed libel of information under the provisions of Sections 7301 and 7302 of the Internal Revenue Code of 1954, 26 U.S. C.A. §§ 7301, 7302, seeking forfeiture of the vehicle described in said libel.
On June 3, 1955, the Atlantic Finance Company, a corporation, filed a petition for remission of forfeiture as owner of a conditional sales contract on said vehicle. The case was tried on its merits...
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