Legal Opinion
Suhomlin v. United States
District Court, D. Maryland
Decided July 18, 1972No. Civ. 71-567, 71-1421 to 71-1428PublishedCited by 5 opinions
1Opinion of the Court
HARVEY, District Judge:
On May 18, 19 and 20, 1971, agents of the Internal Revenue Service, armed with warrants signed by a United States Magistrate, entered various bars and night clubs in the City of Baltimore and seized liquor licenses, amusement licenses alcoholic beverages, cash and checks found on the premises. 1 Such property was seized pursuant to the government’s claim that the owners of these establishments had not paid the federal retail liquor dealer’s special tax of $54 per year, as required by 26 U.S.C. § 5121(a) and in violation of 26 U.S.C. § 5142(a). 2
Under State law, a bar in…
2Cases cited8 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Grosso v. United StatesSupreme Court of the United States · 1968
- One 1958 Plymouth Sedan v. PennsylvaniaSupreme Court of the United States · 1965
- United States v. United States Coin & CurrencySupreme Court of the United States · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Childs v. McCordDistrict Court, D. Maryland · 1976
- Fell v. ArmourDistrict Court, M.D. Tennessee · 1972
- Pearson Yacht Leasing Co. v. MassaDistrict Court, D. Puerto Rico · 1973
- United States v. One 1980 Chevrolet Corvette, I.D. 12878AS411361District Court, D. New Jersey · 1983
- Fell v. ArmourDistrict Court, M.D. Tennessee · 1972