Simpson v. United States
| Decision Date | 23 November 1959 |
| Docket Number | No. 16397.,16397. |
| Citation | 272 F.2d 229 |
| Parties | Hazel SIMPSON, Appellant, v. UNITED STATES of America, Appellee. |
| Court | U.S. Court of Appeals — Ninth Circuit |
David J. Lee, Los Angeles, Cal., for appellant.
Laughlin E. Waters, U. S. Atty., John J. Wilson, Richard A. Lavine, Burton C. Jacobson, Asst. U. S. Attys., Los Angeles, Cal., for appellee.
Before STEPHENS, BARNES and MERRILL, Circuit Judges.
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 establishments; that later on two occasions in October, 1957, he had met with her at her request; that upon the first occasion she had offered him a bribe if he would leave her establishment alone and concentrate his enforcement on her competitors; that on the second she had paid him $200.00 for such purposes; that the location of each rendezvous had been specified by appellant with an eye to privacy; that on the first occasion she had not been satisfied with the place originally designated and had instructed the officer to drive to another spot to which she had followed him; that on each occasion she had driven to the rendezvous in her Cadillac automobile.
The only other evidence of the use of the car in connection with the gambling operations of appellant was the testimony of the same police officer to the effect that some days prior to the first rendezvous he had seen appellant in her car at one of her bookmaking establishments.
In our view, this evidence is not sufficient to render the car subject to forfeiture. It is established by United States v. Lane Motor Co., 344 U.S. 630, 73 S.Ct. 459, 97 L.Ed. 622, affirming 10 Cir., 199 F.2d 495, and United States v. Plymouth Coupe, 3 Cir., 182 F.2d 180, that an automobile used only for the personal convenience of the owner as transportation to the site of the illicit operation is not subject to seizure.
The United States relies upon United States v. General Motors Acceptance Corporation, 5 Cir., 239...
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United States v. One 1978 Cadillac Sedan De Ville
...is not subject to forfeiture. United States v. Lane Motor Co., 344 U.S. 630, 73 S.Ct. 459, 97 L.Ed. 622 (1953); Simpson v. United States, 272 F.2d 229 (9th Cir. 1959); United States v. General Motors Acceptance Corp., Many appellate courts have had occasion to comment upon the quantum of pr......
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...United States v. One 1952 Ford Victoria, 114 F.Supp. 458, 460 (N.D.Cal.1953). Apposite to this case is Simpson v. United States, 272 F.2d 229 (9th Cir. 1959). In Simpson, claimant allegedly operated several bookmaking establishments and had been seen in her car at one such place. In additio......
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Riley v. 1987 STATION WAGON
...73 S.Ct. 459, 97 L.Ed. 622 (1953) (per curiam); Howard v. United States, 423 F.2d 1102, 1103-04 (9th Cir. 1970); Simpson v. United States, 272 F.2d 229, 230-31 (9th Cir.1959); Platt v. United States, 163 F.2d 165, 166-67 (10th Cir. Indeed, even when language equivalent to "in any way" has m......
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Howard v. United States, 22653.
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