United States v. Audrey Bride, , United States of America v. Madeline Defalco

In both cases the United States appeals from judgments entered by the District Court denying forfeiture of two automobiles, following trials on merits, on libels of information filed by the Government, claiming that the automobiles were used in bookmaking activities, in violation of 26 U.S.C.A. §§ 4411 and 4412, and are forfeit to the United States under provisions of the Internal Revenue Code, 26 U.S.C.A. § 7302 .

In both cases the principal point relied upon by the appellant is that the trial court erred in holding that the automobiles were not subject to forfeiture under 26 U.S.C.A. § 7302 for the reason that the registered owner did not know that the alleged bookmaker was engaged in bookmaking activity and was using the automobile for such purpose. In the De- ■ Falco case appellant further urges that the trial court erred by not including in its Findings of Fact a finding that the alleged bookmaker was engaged in bookmaking on the date alleged in the libel and in finding that on said date the respondent motor vehicle was not used in any way by him or anyone else for the purpose of accepting wagers or to aid and abet him in the business of bookmaking.

In the Bride case the…