United States v. UNITED STATES COIN & CUR. AMOUNT OF $8,674.00, No. 15502.

CourtUnited States Courts of Appeals. United States Court of Appeals (7th Circuit)
Writing for the CourtPER CURIAM
Citation393 F.2d 499
PartiesUNITED STATES of America, Libelant-Appellee, v UNITED STATES COIN AND CURRENCY In the AMOUNT OF $8,674.00, Respondent, Donald Angelini, Claimant-Appellant.
Docket NumberNo. 15502.
Decision Date09 April 1968

393 F.2d 499 (1968)

UNITED STATES of America, Libelant-Appellee,
v
UNITED STATES COIN AND CURRENCY In the AMOUNT OF $8,674.00, Respondent,
Donald Angelini, Claimant-Appellant.

No. 15502.

United States Court of Appeals Seventh Circuit.

April 9, 1968.


Edward V. Hanrahan, U. S. Atty., Chicago, Ill., for libelant-appellee, John Peter Lulinski, Edward J. Murray, Asst. U. S. Attys., of counsel.

Anna R. Lavin, Richard E. Gorman, Chicago, Ill., for claimant-appellant.

Before KILEY, FAIRCHILD and CUMMINGS, Circuit Judges.

PER CURIAM.

When our opinion was released herein, the Supreme Court had not yet decided Marchetti v. United States, 390 U.S. 39, 88 S.Ct. 697, 19 L.Ed.2d 889, and Grosso v. United States, 390 U.S. 62, 88 S.Ct. 709, 19 L.Ed.2d 906, so that we decided claimant's constitutional argument on the authority of United States v. Kahriger, 345 U.S. 22, 73 S.Ct. 510, 97 L.Ed. 754, and Lewis v. United States, 348 U.S. 419, 75 S.Ct. 415, 99 L.Ed. 475. See 379 F.2d 946.

After the Supreme Court's opinions were announced in the Marchetti and Grosso cases, certiorari was granted and our judgment was vacated. 390 U.S. 204, 88 S.Ct. 899, 19 L.Ed.2d 1035. Grosso does not involve Sections 4411 and 4412 of the Internal Revenue Code, the provisions involved here. In Marchetti, the Court concluded with this admonition (390 U.S. at p. 61, 88 S.Ct. at p. 709):

"We emphasize that we do not hold that these wagering tax provisions 26 U.S.C. §§ 4411 and 4412 are as such constitutionally impermissible; we hold only that those who properly assert the constitutional privilege as to these provisions may not be criminally punished for failure to comply with their requirements." (Emphasis supplied.)

Because this is not a criminal case in which an individual's liberty is at stake, there is a question as to whether Marchetti is applicable.

The respondent monies were declared forfeit pursuant to 26 U.S.C. § 7302,

393 F.2d 500
which provides that "no property rights shall exist in * * * property" used "in violating the provisions of the internal revenue laws." The only provisions of the internal revenue laws which can support forfeiture here are 26 U.S.C. §§ 4411 and 4412.*

Marchetti holds that compliance with §§ 4411 and 4412 subjects the taxpayer to

"`real and appreciable,\' and not merely `imaginary and unsubstantial,\' hazards of self-incrimination" (390 U.S. at p. 48, 88 S.Ct. at p. 702).

Claimant Angelini would have subjected himself to exactly the same...

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35 practice notes
  • Bannister v. United States, No. 18073.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (3rd Circuit)
    • July 7, 1971
    ...that they submit reports which could incriminate them. The Court of Appeals for the Seventh Circuit ordered the money returned (393 F.2d 499 (1968)) and certiorari was then granted by the Supreme Court. 393 U.S. 949, 89 S.Ct. 375, 21 L.Ed.2d 361 (1968). The Supreme Court, after determining ......
  • United States v. Hanon, No. 19519-19521.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (8th Circuit)
    • June 8, 1970
    ...same rationale was used by the Seventh Circuit in United States v. United States Coin & Currency Amount of $8,674.00 (Angelini-claimant), 393 F.2d 499 (7 Cir. 1968), cert. granted 393 U.S. 949, 89 S.Ct. 375, 21 L.Ed.2d 361 (1968) in a forfeiture proceeding. The Court there said: "The only a......
  • Silbert v. United States, Misc. No. 564
    • United States
    • United States District Courts. 4th Circuit. United States District Court (Maryland)
    • August 15, 1968
    ...the case to the Seventh Circuit. 390 U.S. 204, 88 S.Ct. 899, 19 L.Ed.2d 1035 (1968). The Seventh Circuit, in a per curiam opinion, 393 F.2d 499, 500 (7th Cir., April 9, 1968), * * * In Marchetti, the Court concluded with this admonition (390 U.S. at p. 61, 88 S.Ct. at p. 709): "We emphasize......
  • United States v. United States Coin and Currency 25 8212 26, 1969, No. 5
    • United States
    • United States Supreme Court
    • April 5, 1971
    ...enterprise. Pp. 717—722. 2. The Marchetti-Grosso rule has retroactive effect in a forfeiture proceeding under § 7302. Pp. 722—724. 393 F.2d 499, 7 Cir., affirmed. Page 716 Jerome M. Feit, Washington, D.C., for petitioner. Anna R. Lavin, Edward J. Calihan, Jr., Chicago, Ill., for respondent.......
  • Request a trial to view additional results
35 cases
  • Bannister v. United States, No. 18073.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (3rd Circuit)
    • July 7, 1971
    ...that they submit reports which could incriminate them. The Court of Appeals for the Seventh Circuit ordered the money returned (393 F.2d 499 (1968)) and certiorari was then granted by the Supreme Court. 393 U.S. 949, 89 S.Ct. 375, 21 L.Ed.2d 361 (1968). The Supreme Court, after determining ......
  • United States v. Hanon, No. 19519-19521.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (8th Circuit)
    • June 8, 1970
    ...same rationale was used by the Seventh Circuit in United States v. United States Coin & Currency Amount of $8,674.00 (Angelini-claimant), 393 F.2d 499 (7 Cir. 1968), cert. granted 393 U.S. 949, 89 S.Ct. 375, 21 L.Ed.2d 361 (1968) in a forfeiture proceeding. The Court there said: "The only a......
  • Silbert v. United States, Misc. No. 564
    • United States
    • United States District Courts. 4th Circuit. United States District Court (Maryland)
    • August 15, 1968
    ...the case to the Seventh Circuit. 390 U.S. 204, 88 S.Ct. 899, 19 L.Ed.2d 1035 (1968). The Seventh Circuit, in a per curiam opinion, 393 F.2d 499, 500 (7th Cir., April 9, 1968), * * * In Marchetti, the Court concluded with this admonition (390 U.S. at p. 61, 88 S.Ct. at p. 709): "We emphasize......
  • United States v. United States Coin and Currency 25 8212 26, 1969, No. 5
    • United States
    • United States Supreme Court
    • April 5, 1971
    ...enterprise. Pp. 717—722. 2. The Marchetti-Grosso rule has retroactive effect in a forfeiture proceeding under § 7302. Pp. 722—724. 393 F.2d 499, 7 Cir., affirmed. Page 716 Jerome M. Feit, Washington, D.C., for petitioner. Anna R. Lavin, Edward J. Calihan, Jr., Chicago, Ill., for respondent.......
  • Request a trial to view additional results

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