Hazel Simpson v. United States

This proceeding was instituted by the United States for the forfeiture of a 1957 Cadillac automobile by virtue of its use in violation of the Internal Revenue laws. 26 U.S.C. § 7302 . From judgment rendered by the District Court in favor of United States, appellant, as owner of the automobile, has taken this appeal.

Appellant allegedly operated bookmaking establishments in the City of Los Angeles, which violated the revenue laws in that she had failed to pay the tax ( 26 U.S.C. § 4411 ) imposed upon those engaged in the receiving of wagers or to register as one so engaged with the official in charge of the Internal Revenue District ( 26 U.S.C. § 4412 ).

The sole question presented by this appeal is whether the use of the car as established by the record was so connected with the allegedly illicit operation as to subject the car to forfeiture.

The government contends and the District Court found that appellant was operating at least four bookmaking establishments at somewhat widely separated locations and that she actively participated in their supervision.

Testimony of a police officer was to the effect that he had met appellant in connection with a police raid on one of her…