27 U.S.C. § 40a
Repealed. June 25, 1948, ch. 645, § 21, 62 Stat. 862
[repealed]
Notes of Decisions
Cited in 66
cases, 1935–1957 · leading case: United States v. One 1939 Model De Soto Coupe, Motor No. S6-27,687, 119 F.2d 516 (10th Cir. 1941).
United States v. One 1939 Model De Soto Coupe, Motor No. S6-27,687, 119 F.2d 516 (10th Cir. 1941). “The claimant sought remission of the forfeiture under Title 27 U.S.C.A. § 40a. The trial court granted remission conditioned upon the payment of a specified sum to cover storage and other expenses incurred by the government.”
United States v. One 1936 Model Ford V-8 De Luxe Coach, Com. Credit Co., 307 U.S. 219 (1939). “872 , 878, Title 27 U.S.C. § 40a), mitigated the forfeiture of an automobile seized for unlawful transportation of distilled spirits upon which the federal tax had not been paid.”
CIT Corp. v. United States, 86 F.2d 311 (4th Cir. 1936). “878 , 27 U.S.C.A. § 40a which is in part as follows: “§ 40a.”
United States v. Nat'l Disc. Corp., 104 F.2d 611 (7th Cir. 1939). “After the libel was instituted appellee filed its intervening petition under 27 U. S.C.A. § 40a alleging that the- car had been sold to Robert Spiegel by the Chet Bryant Motors, Inc.”
Fed. Motor Fin. v. United States, 88 F.2d 90 (8th Cir. 1937). “The appellant, Federal Motors Finance, a copartnership, intervened in the proceeding to invoke the court’s jurisdiction to remit the forfeiture as contemplated by section 204 (a) of the Act of 1935 (27 U. S.C.A. § 40a (a). It alleged that the automobile had been sold about…”
United States v. One Terraplane Sedan, 23 F. Supp. 710 (E.D.N.Y 1938). “Corporation has filed its claim, answer and stipulation for costs consenting to the entry of a decree of forfeiture, but praying for remission or mitigation of the forfeiture under 27 U.S.C.A. § 40a, it appearing that the C.”
Universal Credit Co. v. United States, 91 F.2d 388 (6th Cir. 1937). “(27 U.S.C.A. § 40a), 1 applied for mitigation of the forfeiture.”
United States v. CIT Corp., 93 F.2d 469 (2d Cir. 1937). “Code (27 U.S.C.A. § 40a (b), denied its motion, and granted the libellant’s.”
Universal Credit Co. v. United States, 111 F.2d 764 (4th Cir. 1940). “872 , 878, 27 U.S.C.A. § 40a. This Act confers jurisdiction upon federal district courts, upon certain conditions, to remit or mitigate the forfeiture of any vehicle seized for violation of internal revenue laws relating to liquor.”
United States v. One Ford Coupe, 40 F. Supp. 540 (M.D. Penn. 1941). “Midtown Motors now seeks to gain possession of the car under the provisions of section 204 of the Liquor Law Repeal and Enforcement Act, 27 U.S.C.A. § 40a. This section provides that the court shall not allow a claim for remission and mitigation of a forfeiture unless and until…”
United States v. One 1936 Model Ford V-8 De Luxe Coach, 93 F.2d 771 (4th Cir. 1938). “872 , 878, § 204, 27 U.S.C.A. § 40a. The government contends that the claimant failed to comply with the conditions imposed upon it by subsection (b) of the act, in that (1) it did not prove that it had no reason to believe that the car would not be used in violation of the…”
United States v. Ford Truck, Motor & Serial No. BB18-3749639, 115 F.2d 864 (3rd Cir. 1940). “878 , 27 U.S.C.A. § 40a (b), which provides, inter alia, that “In any * * * proceeding [for forfeiture] the court shall not allow the claim of any claimant for remission * * * (3) if it appears that the interest asserted by the claimant arises out of or is in any way subject to…”
— 27 U.S.C. § 40a(a) — 4 cases
CIT Corp. v. United States, 86 F.2d 311 (4th Cir. 1936). “878 , 27 U.S.C.A. § 40a which is in part as follows: “§ 40a.”
United States v. One 1935 Chevrolet Coupe, 13 F. Supp. 986 (D. Me. 1936).
United States v. One Ford Coach Auto., 20 F. Supp. 44 (W.D. Va. 1937).
United States v. One Hudson Sedan, Serial No. 960,905, Motor No. 44850, 16 F. Supp. 895 (M.D. Penn. 1936).
— 27 U.S.C. § 40a(b) — 6 cases
Pittsburgh Parking Garages, Inc. v. United States, 108 F.2d 35 (3rd Cir. 1939).
United States v. One 1935 Chevrolet Coupe, 13 F. Supp. 986 (D. Me. 1936).
United States v. One Ford Coach Auto., 20 F. Supp. 44 (W.D. Va. 1937).
United States v. One 1950 Model Buick, 2-Door Sedan, Auto., 137 F. Supp. 643 (M.D.N.C. 1955).
United States v. One 1937 Model Chevrolet Sedan Auto., Motor No. 273837, 31 F. Supp. 444 (W.D. Tenn. 1940).
— 27 U.S.C. § 40a(b)(2) — 1 case
Fed. Credit Co. v. United States, 109 F.2d 121 (5th Cir. 1940).
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.