Accardo v. Fontenot’s Empirical Analysis
269 F. 447 · 1920
Citation profile
10
cited by 10 later decisions
1
cited 1 times by the Supreme Court
July 1936
most recently cited
2 federal appellate · 5 district ·
Relationships
Relies on Downes v. Bidwell · Gold-Washing and Water Company v. Keyes · Dodge v. Brady
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““All provisions of law, that are inconsistent with this act are repealed only to the extent of such inconsistency and the regulations herein provided for the manufacture or traffic in intoxicating liquor shall be construed as in addition to existing laws. This act shall not relieve anyone from paying any taxes or other charges imposed upon the manufacture or traffic in such liquor. No liquor revenue stamps or tax receipts for any illegal manufacture or sale shall be issued in advance, but upon evidence of such illegal manufacture or sale a tax shall be assessed against, and collected from, the person responsible for such illegal manufacture or sale in double the amount now provided by law, with an additional penalty of §500 on retail dealers and §3,000 on manufacturers. The payment of such tax or penalty shall give no right to engage in the manufacture or sale of such liquor, or relieve anyone from criminal liability, nor shall this act relieve any person from any liability, civil or criminal, heretofore or hereafter incurred under existing laws. The commissioner, with the approval of the Secretary of the Treasury, may compromise any civil cause arising under this title before bringing action in court; and with the approval of the Attorney General he may compromise any such cause after action thereon has been commenced.””
1 later decision quote this exact passage · from the majoritye.g. Fontenot v. Accardo““No suit for the purpose of restraining the assessment or collection of any tax shall he maintained in any court.””
1 later decision quote this exact passagee.g. Fontenot v. Accardo
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.