Joseph D'agostino, of One 1957 Lincoln Premiere Two-Door Hardtop Coupe, Motor No. 57wa5592l, Its Tools and Appurtenances v. United States

A libel was filed in the district court alleging the seizure of claimant’s 1957 Lincoln automobile on February 28,1957, from Joseph D’Agostino, because said automobile “had been used by said Joseph D’Agostino in receiving wagers without filing an application for a wagering permit, and without payment of wagering occupational tax, with intent to defraud the United States of the said taxes,” in violation of Int. Rev. Code of 1954, §§ 4411, 4412; and that the said automobile was subject to seizure and forfeiture pursuant to the provisions of Int.Rev. Code of 1954, § 7302.

The district court made findings, ordered a judgment of forfeiture, and appeal is properly and timely taken in this Court.

Appellant urges two grounds for appeal : (1) that the evidence is insufficient to support the findings and judgment, and that the judgment is contrary to the law and the evidence; (2) that “Sec. 7301, of the Internal Revenue Act of (1924)” (sic) was unconstitutionally construed in applying it to the facts of this ease.

I — Facts

It was stipulated that appellant D’Agostino was the registered owner of the Lincoln automobile and that he was not possessed of a federal wagering tax stamp.

On…