THE CASE OF WILLIAM TANNER

Background of the case:

William Bennett Tanner was the sole pharmacist at T-Mart Drug Store in Staunton, Virginia, for more than 20 years. On June 21, 1991, in the U.S. District Court for the Western District of Virginia, Tanner was indicted on 13 counts of illegally dispensing subscriptions for pain killer medications from Jan. 1-Nov. 15, 1989. He was also indicted on 12 counts of illegal and improper keeping of records regarding such medications. All these charges are felony offenses subject to fine and/or imprisonment.

A 25th count sought forfeiture of the property where Tanner's alleged offenses occurred. The Grand Jury charged:

1. That, in committing one or more of the felony offenses alleged in Counts One through Twenty-Four, each punishable by imprisonment for more than one year, William Bennett Tanner used, or intended to use, the below-described real property to commit or facilitate the commission of the controlled substance violations, or that the below-described property is derived from proceeds obtained directly or indirectly as a result of the commission of the aforesaid violations of Title 21, United States Code, Section 841.

2. Real estate subject to forfeiture:

All that parcel of land and the improvements thereon, including "all buildings, fixtures, attachments, easements, rents, leases, and other personal and real property located at 1310 Churchville Avenue, Staunton, Virginia....

3. Other property subject to forfeiture:

William Bennett Tanner operates and did operate, at the above described location, a pharmacy and general merchandise retailing activity called "T-Mart Drug Store", a sole proprietorship. (NOTE: Evidence later revealed that the business was part of a corporation, not a sole proprietorship. This distinction became the basis of later appeals.) That business, and all business assets including stock held for sale, fixtures, furnishings, and business goodwill and trade, are all subject to forfeiture to the extent of the defendant's interest in each.

4. That, by virtue of the commission of one or more of the felony offenses charged in this Indictment by the defendant William Bennett Tanner, any and all interest the defendant has, or may have had at the time of the offenses alleged, in the above-described property is vested in the United States of America and is hereby forfeited to the United States in accordance with Title 21, United States Code, Section 853.