26 U.S.C. § 7322
Delivery of seized personal property to United States marshal
Any forfeitable property which may be seized under the provisions of this title may, at the option of the Secretary, be delivered to the United States marshal of the district, and remain in the care and custody and under the control of such marshal, pending disposal thereof as provided by law.
Notes of Decisions
Cited in 3
cases, 1957–1968 · leading case: Pizzarello v. United States, 285 F. Supp. 147 (S.D.N.Y. 1968).
Pizzarello v. United States, 285 F. Supp. 147 (S.D.N.Y. 1968). “When property is seized by revenue officers and is “forfeitable”, it may, at the option of the Service, be put in the “custody and control” of the Marshal, that is, in advance of the filing of a libel ( 26 U.S.C. § 7322 ; emphasis supplied). In this instance, the property was…”
United States v. Erskine, 248 F. Supp. 137 (D. Or. 1965). “* * * ” 26 U.S.C. § 7322 states: “Any forfeitable property which may be seized under the provisions of this title may, at the option of the Secretary or his delegate, be delivered to the United States marshal of *140 the district, and remain in the care and custody and under the…”
United States v. One Chevrolet Sedan 1954 Model, 147 F. Supp. 533 (E.D.N.C. 1957). “The United States brought this in rem proceeding in accord with Title 26 U.S.C.A. § 7322 , to enforce the forfeiture of a 1954 Chevrolet.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.