MEMORANDUM OPINION
EDWIN M. STANLEY, Chief Judge.
This is a libel for forfeiture of an automobile by reason of an alleged violation of the Internal Revenue laws of the United States relating to distilled spirits. Atlantic Acceptance Corporation has intervened, claiming an interest in the automobile by virtue of a lien thereon. The registered owner of the automobile, William F. Heitman, has not answered.
The matter came on for trial before the Court...
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