DALTON, Chief Judge.
Statement of the Case
On or about December 15, 1960, investigators of the Alcohol and Tobacco Tax Division, Internal Revenue Service, United States Treasury Department, seized one 1956 Plymouth 4-door Sedan, Motor No. P28-152751, Serial No. 14231122, at the premises of Marie Cooper Ramsey in Franklin County, Virginia. The Plymouth Sedan was used, on or about that date, by Elmer Thomas Quinn in violation of the Internal Revenue Laws....
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