Legal Opinion
United States v. Sanchez
Supreme Court of the United States
Decided November 13, 1950No. 81PublishedCited by 154 opinions
1Opinion of the CourtJustice Clark
This is a direct appeal, 28 U. S. C. § 1252, from dismissal by the District Court of a suit for recovery of $8,701.65 in taxes and interest alleged to be due under § 7 (a) (2) of the Marihuana Tax Act, 50 Stat. 551, now § 2590 (a) (2) of the Internal Revenue Code. 26 U. S. C. § 2590 (a) (2). In their motion to dismiss, which was granted without opinion, defendants attacked the constitutionality of this subsection on the ground that it levied a penalty, not a tax. The validity of this levy is the issue here.
In enacting the Marihuana Tax Act, the Congress had two objectives: “First, the…
2Cases cited5 opinions
- J. W. Hampton, Jr., & Co. v. United StatesSupreme Court of the United States · 1928
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Sonzinsky v. United StatesSupreme Court of the United States · 1937
- Lipke v. LedererSupreme Court of the United States · 1922
- Tovar v. JareckiCourt of Appeals for the Seventh Circuit · 1949
3Cited by154 opinions
- Leary v. United StatesSupreme Court of the United States · 1969
- New York v. United StatesSupreme Court of the United States · 1992
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
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