Legal Opinion
Jon Alan Frey v. United States
Court of Appeals for the Fifth Circuit
Decided October 5, 1977No. 75-2871PublishedCited by 8 opinions
1Opinion of the Court
CLARK, Circuit Judge:
May the government collect an excise tax from a marihuana transferee under a statute that was repealed after the taxable event occurred? The district court answered no, accepting taxpayer’s argument that a saving clause in the repealing legislation, which expressly saved civil seizures or forfeitures and- certain injunctive actions but did not mention the tax, prevailed over the general saving statute, 1 U.S.C. § 109 (1970). The district court further reasoned that Congress so acted because Leary v. United States, 395 U.S. 6, 89 S.Ct. 1532, 23 L.Ed.2d 57 (1969), had…
2Cases cited7 opinions
- Leary v. United StatesSupreme Court of the United States · 1969
- National Railroad Passenger Corporation v. National Assn. of Railroad PassengersSupreme Court of the United States · 1974
- Great Northern Railway Co. v. United StatesSupreme Court of the United States · 1908
- Territory of Alaska v. American Can Co.Supreme Court of the United States · 1959
- United States v. CarterCourt of Appeals for the Fifth Circuit · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of TennesseeTennessee Supreme Court · 2009
- United States v. John Bolton ArringtonCourt of Appeals for the Fifth Circuit · 1980
- United States Ex Rel. Stinson, Lyons, Gerlin & Bustamante, P.A. v. Blue Cross Blue Shield of Georgia, Inc.District Court, S.D. Georgia · 1990
- United States of America, Cross-Appellant v. Bobby Joe Chapman, Richard Melvin, Edward A. Coker, and Clark L. Darnell, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1977
- Jonathan D. Korshin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1996
3 more not listed; retrieve them via the Exa API.