DANIEL HOLCOMBE THOMAS, District Judge.
This is an action to condemn and forfeit "One 1955 Ford Sedan, Serial No. U5MC 151390," as provided by the Internal Revenue Code of 1954, Sections 7301 and 7302, 26 U.S.C.A. §§ 7301, 7302. R. D. Carrigan, an individual, doing business as "Russell's Used Cars", petitioned for remission or mitigation of forfeiture under the provisions of 18 U.S.C.A. § 3617. The issue presented for the court's decision is whether...
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