United States v. One Ford Coupe Automobile’s Empirical Analysis
272 U.S. 321 · 1926
Citation profile
273 federal appellate · 202 district · 76 state decisions
How this case has been cited
Cited by 783 later decisions (55 by the Supreme Court) — most recently November 2015 · most notably Calero-Toledo v. Pearson Yacht Leasing Co. (1974), One 1958 Plymouth Sedan v. Pennsylvania (1965)
273 federal appellate · 202 district · 76 state decisions — followed in 21 states
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Appellate journey
reviewedUnited States v. One Haynes Automobile (from Fifth Circuit Court of Appeals)
Relationships
Relies on Carroll v. United States · O'Sullivan v. Felix · J. W. Goldsmith, Jr.-Grant Co. v. United States · Child Labor Tax Case
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 783 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]t is settled that where property declared by a federal statute to be forfeited because used in violation of federal law is seized by one having no authority to do so, the United States may adopt the seizure with the same effect as if it had originally been made by one duly authorized.”
7 later decisions quote this exact passage · from the majority““The continued existence of taxes upon illicit liquor is indicated in Section 35 of the National Prohibition Act (p. 317), * * * which provides: ‘This act shall not relieve anyone from paying any taxes or other charges imposed upon the manufacture or traffic in such liquor.’ That Congress in enacting that law would intentionally have exempted illicit liquor from taxation, is not likely. Moreover, we are not dealing with the construction of the law as enacted in 1919. The Willis-Campbell Act; (November 23, 1921, c. 134, § 5, 42 Stat. 222 , 223 * * *), supplemental thereto, continued in force or re-enacted, by express provision, all laws in regard to the taxation of intoxicating liquor not directly in conflict with the prohibitory legislation. Furthermore, the Revenue Act of 1921, (November 23, 1921, c. 136, § 600, 42 Stat. 227 , 285 * * *), enacted on the same day, shows that Congress had no intention then of relieving liquor from taxation merely because illegally dealt with; for it provided specifically that if distilled spirits, tax-paid for nonbeverage purposes, be diverted to beverage purposes, an additional tax of $4.20 per gallon must be paid, although under the law such diversion could not be made legally. ***=$#* “A law which imposes a tax on intoxicating liquor, whether legally or illegally made, is not in conflict with another law which prohibits the making of any such liquor. * * * * * * “A tax on intoxicating liquor does not cease to be such because the sovereign h”
4 later decisions quote this exact passage · from the majority““ That all laws in regard to the manufacture and taxation of and traffic in intoxicating liquor, and all penalties for violations of such laws that were in force when the National Prohibition Act was enacted, shall be and continue in force, as to both beverage and nonbeverage liquor, except such provisions of such-laws as are directly in conflict with any provision of the National Prohibition Act or- of this Act; but if any act is a violation of any of such laws and also of the National Prohibition Act or of this Act, a conviction for such act or offense under one shall be a bar to prosecution therefor under the other.””
2 later decisions quote this exact passage · from the dissent
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.