United States of America, Plaintiff-appellant, v. $2,660.00 in Currency, Defendant-appellee, 441 F.2d 535 (5th Cir. 1971)

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US Court of Appeals for the Fifth Circuit - 441 F.2d 535 (5th Cir. 1971) April 27, 1971

Anthony J. P. Farris, U.S. Atty., Johnnie M. Walters, Asst. Atty. Gen., Tax Division, U.S. Dept. of Justice, Washington, D.C., George R. Pain, James R. Gough, Asst. U.S. Atty., Houston, Tex., for plaintiff-appellant.

Harry M. Reasoner, Frank F. Smith, Jr., Houston, Tex., for claimant Lydmil D. Sugarek; Vinson, Elkins, Searls & Connally, Houston, Tex., of counsel.

Before RIVES, GOLDBERG, and GODBOLD, Circuit Judges.


The sole question presented by this appeal is whether a statutory forfeiture proceeding brought pursuant to 26 U.S.C.A. 7302 is constitutionally permissible after Marchetti v. United States, 1968, 390 U.S. 39, 88 S. Ct. 697, 19 L. Ed. 2d 889, and Grosso v. United States, 1968, 390 U.S. 62, 88 S. Ct. 709, 19 L. Ed. 2d 906. The Supreme Court answered this question negatively in United States v. United States Coin and Currency, 401 U.S. 715, 91 S. Ct. 1041, 28 L. Ed. 2d 434 (opinion announced April 5, 1971). Accordingly, the judgment of the district court is affirmed.