MEMORANDUM OPINION
HARPER, Chief Judge.
The United States as libelant instituted this action to forfeit $3,036.00 and one 1961 Cadillac Convertible seized by Internal Revenue Agent, William Tansey, during the course of a gambling raid pursuant to a legal search warrant obtained by Internal Revenue Service Agent, Glennon Roewe (Government's Exhibit 2). Jurisdiction is based upon 28 U.S.C.A. § 1355. The seizure and proposed forfeitures are made pursuant...
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