United States v. 673 Cases of Distilled Spirits and Wines, Civ. A. No. 677.
Court | United States District Courts. 8th Circuit. United States District Court of Minnesota |
Writing for the Court | Lewis L. Drill and O. A. Blanchard, both of St. Paul, Minn., for claimants |
Citation | 74 F. Supp. 622 |
Parties | UNITED STATES v. 673 CASES OF DISTILLED SPIRITS AND WINES. |
Docket Number | Civ. A. No. 677. |
Decision Date | 05 July 1947 |
74 F. Supp. 622
UNITED STATES
v.
673 CASES OF DISTILLED SPIRITS AND WINES.
Civ. A. No. 677.
District Court, D. Minnesota, Third Division.
July 5, 1947.
Lewis L. Drill and O. A. Blanchard, both of St. Paul, Minn., for claimants.
JOYCE, District Judge.
Libel by United States of America against 673 cases of distilled spirits and wines for violation of the internal revenue laws. Samuel H. Taran and Jerry M. Londer, claimants. Claimants filed a motion for a dismissal of the libel for want of lawful seizure of the liquors in question, which was denied without prejudice to claimants to renew it on the trial, and the case was set down for trial on the merits. United States v. 673 Cases of Distilled Spirits and Wines, D.C., 65 F.Supp. 896. At the commencement of the trial on the merits, claimants renewed their motion for dismissal of the libel for want of lawful seizure of the said liquors and also moved to suppress all of the evidence which was obtained by means of such allegedly unlawful seizure.
The libel alleges that Sam. H. Taran and Herman Paster, individually and as copartners, under the firm name of Mayflower Novelty Company, and others unknown, violated the internal revenue laws by engaging in business as wholesale liquor dealers without having paid the special tax provided therefor as required by Section 3253 of Title 26 U.S.C.A. Int.Rev. Code; and possessing liquor intended for use in violating the internal revenue laws under Section 3116 of Title 26 U.S.C.A. Int.Rev.Code.
The answer filed by Sam Taran states that he is the sole owner of the liquor in question; that he operated the Mayflower Novelty Company at 2218 University Avenue, St. Paul, Minn., and that Herman Paster was merely his employee. A claim of ownership was filed by Taran, and another such claim was interposed by Jerry M. Londer as to a portion of the liquors involved. Londer also filed an answer to the libel.
It appears from the evidence that the Mayflower Novelty Company is a corporation organized under the laws of Minnesota for the purpose of engaging in the coin operated machine business, that during the period in question here Taran was its manager and Herman Paster an employee subordinate to Taran. In April 1943 Taran rented a storeroom on the second floor of the Kedney Warehouse, 389 East 8th St., St. Paul, stating to the warehouse manager that he was "interested in a finance company" and that he desired storage space for liquor financed by this company. In June or July of 1943 he also rented room 420 and another fourth floor room at the same warehouse, at which time he stated that part of this space was desired for liquor being financed for the Snelling Liquor Store of St. Paul. Taran furnished his own locks for these storerooms and paid the rent on a flat monthly basis, thereby absolving the warehouse management of any responsibility for their contents as well as the duty of keeping records of storage withdrawals or additions. The liquor that was stored in these rooms was generally handled by a Negro employee of the Mayflower Company, James Tiffin, who was sometimes assisted by a fellow employee, Lee, and occasionally by Herman Paster. Early in October of 1943 the St. Paul branch of the Federal Alcohol Tax Unit received reliable information that a wholesale liquor business was being conducted at the premises of the Mayflower Novelty Company and pursuant to such information two investigators were detailed to keep said premises under surveillance. While so engaged in the late afternoon of October 5th, they observed a large truck back into the loading station of the building, remain there a little over an hour, and then pull out preceded by Herman Paster in his car. The investigators followed the truck to the intersection of U. S. Highways Nos. 10 and 8, northwest of St. Paul, where they observed Paster turn around and head back
1. The libel alleges violation of Section 3253 and also "that certain property used and intended for use in such violation was seized by agents of Alcohol Tax Unit and is subject to forfeiture within the meaning of Section 3116 of the Internal Revenue Code. Section 3116 provides that "It shall be unlawful to have or possess any liquor or property intended for use in violating the provisions of this part, or the internal-revenue laws, or regulations prescribed under such parts or laws, or which has been so used, and no property rights shall exist in any such liquor or property. * * *"
It might be well to first note the recent decision of the Eighth Circuit Court of Appeals in the case of United States v. Windle, 8 Cir., 158 F.2d 196, wherein a
2. It is elementary that the burden of proof is upon the government to show affirmatively the existence of every fact which is an element of a proceeding for forfeiture of distilled spirits as alleged in the information of libel. Jackson v. United States, D.C., 21 F. 35; In re Quantity of...
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United States v. Plymouth Coupe, Civ. A. No. 7224.
...of the Internal Revenue laws or regulations prescribed under such laws. United States v. 673 Cases of Distilled Spirits and Wines, D.C., 74 F.Supp. 622. The burden of proof resting on the government is satisfied by proof which establishes the necessary elements by a reasonable preponderance......
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Sanders v. United States, No. 13972.
...896; U. S. v. 673 Cases of Distilled Spirits and Wines, D.C., 65 F.Supp. 896; U. S. v. 673 Cases of Distilled Spirits and Wines, D.C., 74 F.Supp. 622. The judgment appealed from is Affirmed. ...
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United States v. Currency in Total Amount of $2,223.40, Civ. A. No. 6648.
...also United States v. Plymouth Coupe, D.C., 88 F. Supp. 93, at page 96; United States v. 673 Cases of Distilled Spirits and Wines, D.C., 74 F.Supp. 622, at page 626 and cases cited. In this particular case, the facts as to violation of the law by the claimant and his possession of the curre......
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United States v. One 1953 Oldsmobile Sedan, Civ. A. No. 623.
...88 F.Supp. 93, reversed on other grounds in 3 Cir., 182 F.2d 180; United States v. 673 Cases of Distilled Spirits and Wines, D.C.Minn., 74 F.Supp. 622; Vol. 15, Cyc. of Federal Procedure, 3d Ed., Sec. 88.31. In fact, in narcotics and customs cases the burden is upon the claimant once the Go......
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United States v. Plymouth Coupe, Civ. A. No. 7224.
...of the Internal Revenue laws or regulations prescribed under such laws. United States v. 673 Cases of Distilled Spirits and Wines, D.C., 74 F.Supp. 622. The burden of proof resting on the government is satisfied by proof which establishes the necessary elements by a reasonable preponderance......
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Sanders v. United States, No. 13972.
...896; U. S. v. 673 Cases of Distilled Spirits and Wines, D.C., 65 F.Supp. 896; U. S. v. 673 Cases of Distilled Spirits and Wines, D.C., 74 F.Supp. 622. The judgment appealed from is Affirmed. ...
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United States v. Currency in Total Amount of $2,223.40, Civ. A. No. 6648.
...also United States v. Plymouth Coupe, D.C., 88 F. Supp. 93, at page 96; United States v. 673 Cases of Distilled Spirits and Wines, D.C., 74 F.Supp. 622, at page 626 and cases cited. In this particular case, the facts as to violation of the law by the claimant and his possession of the curre......
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United States v. One 1953 Oldsmobile Sedan, Civ. A. No. 623.
...88 F.Supp. 93, reversed on other grounds in 3 Cir., 182 F.2d 180; United States v. 673 Cases of Distilled Spirits and Wines, D.C.Minn., 74 F.Supp. 622; Vol. 15, Cyc. of Federal Procedure, 3d Ed., Sec. 88.31. In fact, in narcotics and customs cases the burden is upon the claimant once the Go......