MICHIE, District Judge.
This is a proceeding under § 7302 of the Internal Revenue Code of 1954, 26 U.S.C. § 7302, for the forfeiture of an automobile. Section 7302 provides in part that: "It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property." The United States...
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