Legal Opinion
United States v. La Franca
Supreme Court of the United States
Decided February 24, 1931No. 74PublishedCited by 276 opinions
1Opinion of the CourtJustice Sutherland
Respondent was sued in a federal district court for nonpayment of taxes and penalties. The petition alleged that he had sold intoxicating liquor at various times in his restaurant, and by reason thereof had become a retail liquor dealer and incurred liabilities as follows: In the sum of $37.50, retail liquor dealer’s tax under R. S. § 3244 for a period of nine months, doubled under § 35, ■ Title 2, of the National Prohibition Act; $4.68, penalty imposed by R. S. § 3176, as amended, for failure, to make -and file a return as a retail liquor dealer; $1,500, special tax under § 701 of the…
2Cases cited17 opinions
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- United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
- Fillippon v. Albion Vein Slate Co.Supreme Court of the United States · 1919
- Lipke v. LedererSupreme Court of the United States · 1922
- Blair v. City of ChicagoSupreme Court of the United States · 1906
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3Cited by276 opinions
- Trop v. DullesSupreme Court of the United States · 1958
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- United States v. HalperSupreme Court of the United States · 1989
- Helvering v. MitchellSupreme Court of the United States · 1938
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
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