District Court, S.D. New York January 7, 1980, 79 Civ. 601 (WCC) (United States v. One 1978 Cadillac Sedan De Ville, New York License Plate No. 533 JPY)

OPINION AND ORDER

CONNER, District Judge:

In this proceeding, the Government seeks forfeiture

1

pursuant to 26 U.S.C. § 7302

2

of an automobile (the “Cadillac”) belonging to Harold D. Levine (“Levine”), on the ground that the Cadillac was used in furtherance of a gambling operation for which taxes have not been paid nor registration made in violation of 26 U.S.C. §§ 4401, 4411, 4412.