Legal Opinion

United States v. Dixon

Supreme Court of the United States

Decided April 5, 1954No. 500Published

1Opinion of the Court 1

347 U.S. 381 (1954)

UNITED STATES

v.

DIXON.

No. 500.

Supreme Court of United States.

Argued March 12, 1954.

Decided April 5, 1954.

APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA.

Philip Elman argued the cause for the United States. With him on the brief were Robert L. Stern, then Acting Solicitor General, Assistant Attorney General Olney, Beatrice Rosenberg and J. F. Bishop.

No appearance for appellee.

2Opinion of the Court · ClarkJustice Clark

The sole question here is whether §§ 3116 and 3115 of the Internal Revenue Code make it a criminal offense to possess property intended for use in producing nontaxpaid…

Also in this document: Dissent.

3Cases cited12 opinions

  1. Helvering v. MitchellSupreme Court of the United States · 1938
  2. Kent v. United StatesCourt of Appeals for the Fifth Circuit · 1946
  3. Reynolds v. United StatesCourt of Appeals for the Sixth Circuit · 1922
  4. United States v. WindleCourt of Appeals for the Eighth Circuit · 1946
  5. Staker v. United StatesCourt of Appeals for the Sixth Circuit · 1925

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