27 U.S.C. § 1
Section 1 · 1 to 5. Repealed. Aug. 27, 1935, ch. 740, title I, 1, 49 Stat. 872
Applied in 208 court decisions — leading case Halle v. Commissioner (1949)
Most recently applied in Byrd v. Tenn. Wine & Spirits Retailers Ass'n (February 2018)
Cases citing this section usually also cite 28 U.S.C. § 41 · 48 U.S.C. § 261 · 18 U.S.C. § 371
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section 1, act Oct. 28, 1919, ch. 85, 1, 41 Stat. 305, set forth the short title of act as National Prohibition Act. Section 2, act Nov. 23, 1921, ch. 134, 3, 42 Stat. 223, provided that this title apply to the United States and all territory subject to its jurisdiction, including the Territory of Hawaii and the Virgin Islands. Section 3, act Nov. 23, 1921, ch. 134, 5, 42 Stat. 223, authorized all laws relating to the manufacture and taxation of and traffic in intoxicating liquor, and all penalties for violations of such laws that were in force on Oct. 28, 1919, to continue in force, as to both beverage and nonbeverage liquor, except to the extent provisions of such laws were directly in conflict with provisions of this title. Section 4, acts Oct. 28, 1919, ch. 85, title II, 1, 41 Stat. 307; Nov. 23, 1921, ch. 134, 1, 42 Stat. 222, defined liquor or intoxicating liquor, person, commissioner, application, permit, bond, and regulation. Section 5, act Oct. 28, 1919, ch. 85, title II, 1, 41 Stat. 308, provided that any act authorized to be done by the commissioner could be performed by any assistant or agent designated by him for that purpose, and any records required to be filed with the commissioner could be filed with an assistant commissioner or any other person designated to receive such records.