Stagner v. United States, 13724.

• Decision Date: 04 August 1952
• Docket Number: No. 13724.,13724.
• Citation: 197 F.2d 992
• Parties: STAGNER v. UNITED STATES.
• Court: U.S. Court of Appeals — Fifth Circuit

197 F.2d 992 (1952)

STAGNER v. UNITED STATES.

No. 13724.

United States Court of Appeals Fifth Circuit.

June 24, 1952.

Rehearing Denied August 4, 1952.

D. R. Coley, Jr., Mobile, Ala., for appellant.

William H. Cowan, Asst. U. S. Atty., Mobile, Ala., for appellee.

Before HUTCHESON, Chief Judge, and RUSSELL and STRUM, Circuit Judges.

HUTCHESON, Chief Judge.

Alleging breach of the provisions of Sections 3116, and 3321 of the Internal Revenue Code, 26 U.S.C.A. §§ 3116, 3321, by its illegal use in the removal, deposit, and concealment of non taxpaid whiskey, the United States, by libel of information, sought forfeiture of a 1949 Model Ford Pick-up truck, which had been seized on that day.

The claim of the libel was that the truck had been illegally used by Grady F. Stagner and others in the removal, deposit, and concealment, with intent to defraud the United States of the tax due, of thirty-seven gallons of non taxpaid distilled spirits, and that by reason thereof the truck became forfeited to the United States.

Monition having issued thereon, Frank Stagner appearing as claimant and owner of the truck and admitting its seizure, denied that it was then being used in violation of the Internal Revenue laws of the United States, and particularly denied that it was used in the removal, deposit, and concealment of thirty-seven gallons of non taxpaid distilled spirits, as charged in the libel.

Further denying generally that the truck was subject to forfeiture, the claim and answer sought dismissal of the libel and release of the truck to him.

The issues tendered by libel and claim coming on to be heard, the United States undertook to prove by circumstantial evidence the charges of its libel, and, its evidence concluded, the claimant, without taking the stand, offered the testimony of one witness in rebuttal of some of the circumstances which had been testified to by one or more of the three witnesses offered by libellant.

The evidence all in, and both libellant and claimant having rested, the District Judge, on findings of fact¹ as to the circumstances testified to, concluded that a case for forfeiture had been made out, and gave judgment therefor.

Appealing from that judgment, claimant is here seeking its reversal. Stating:

"The real question raised by this appeal is whether the evidence was sufficient to support the Findings of Fact; whether the Findings of Fact were sufficient to support the Conclusions of Law, and whether the evidence was sufficient to justify the order of condemnation entered in the cause by the Court as to the track in question."

appellant goes on to say:

"I shall not undertake to ask the Court to pass upon the weight of any evidence adduced on the trial, but shall undertake to show that there was no evidence from which the Trial Court could reasonably arrive at the conclusions drawn by him from the evidence adduced on the trial."

His position thus made clear, appellant, insisting that the findings and judgment are without support in the evidence, devotes his brief to setting out what he states to be all the significant evidence in the case and, as he claims, to combing it in vain for any fact or facet which lends support to them.

The United States, holding up its end by setting out, as ample to support the findings and judgment, the circumstances by the whole and in bits on which it relied, including the persistent and portentous silence of claimant, insists that, pieced together, the evidence as a whole presents a mosaic of truth which supports, indeed requires the findings and conclusion on which the judgment rests.

We have carefully listened to the arguments and read the briefs of both parties, and, having in their light examined the findings of the judge and the conclusions he drew from them, we find ourselves in agreement with them. We do not at all disagree with c...