Legal Opinion
United States v. Dixon
Supreme Court of the United States
Decided April 5, 1954No. 500PublishedCited by 11 opinions
1Opinion of the CourtJustice 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 nontax-paid distilled spirits in violation of the Code. Appellee *382was indicted under these sections for wilfully and knowingly possessing 800 pounds of sugar and parts of a still for the proscribed purpose. On motion the District Court, relying on dictum in a court of appeals decision,1 dismissed the indictment on the ground that § 3116 is “preventative and remedial rather than criminal, and that it does not define a criminal offense.” The…
2Cases cited11 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Kent v. United StatesCourt of Appeals for the Fifth Circuit · 1946
- Reynolds v. United StatesCourt of Appeals for the Sixth Circuit · 1922
- United States v. WindleCourt of Appeals for the Eighth Circuit · 1946
- Staker v. United StatesCourt of Appeals for the Sixth Circuit · 1925
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
- Thomas v. United StatesDistrict of Columbia Court of Appeals · 1994
- United States v. Mariela ZapataCourt of Appeals for the Fifth Circuit · 1974
- Mississippi State Tax Commission v. One (1) 1984 Black Mercury Grand MarquisMississippi Supreme Court · 1990
- United States v. One Chevrolet Four-Door Sedan 1954 Model, Motor No. O20321-OT54ZCourt of Appeals for the Fourth Circuit · 1957
6 more not listed; retrieve them via the Exa API.