Legal Opinion

United States v. One 1965 Buick, Etc., Wilbur Dean and Delores Dean, Claimants-Appellants

Court of Appeals for the Sixth Circuit

Decided July 19, 1968No. 17559_1PublishedCited by 22 opinions

1Opinion of the Court

WEICK, Chief Judge.

Appellants ground their petition for rehearing on United States v. United States Coin and Currency, 393 F.2d 499 (7th Cir. 1968).

We consider Grosso and Marchetti in a different “light” than did the Seventh Circuit. As we pointed out in our opinion, the Supreme Court limited its holding to criminal cases. The Court approved its previous decisions in License Tax Cases, 72 U.S. 462 (5 Wall), 18 L. Ed. 497 (1866), and United States v. Sullivan, 274 U.S. 259, 47 S.Ct. 607, 71 L.Ed. 1037 (1927), which upheld the power of Congress to tax unlawful activities. It is not for us to…

2Cases cited10 opinions

  1. United States v. JeffersSupreme Court of the United States · 1951
  2. One 1958 Plymouth Sedan v. PennsylvaniaSupreme Court of the United States · 1965
  3. Trupiano v. United StatesSupreme Court of the United States · 1948
  4. United States v. SullivanSupreme Court of the United States · 1927
  5. United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926

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3Cited by22 opinions

  1. Immigration & Naturalization Service v. Lopez-MendozaSupreme Court of the United States · 1984
  2. United States v. United States Coin & CurrencySupreme Court of the United States · 1971
  3. United States v. $191,910.00 in U.S. Currency, Bruce R. Morgan, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1994
  4. Commonwealth v. LandySuperior Court of Pennsylvania · 1976
  5. Eugene Cole and Mary Cole, His Wife v. Thomas A. Cardoza, District Director, United States, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1971

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