Moon v. Freeman’s Empirical Analysis
379 F.2d 382 · 1967
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently February 2007
4 federal appellate ·
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.
Relationships
Applies 15 U.S.C. § 714B · 26 U.S.C. § 7421 · 28 U.S.C. § 1291 · 28 U.S.C. § 1337 · 7 U.S.C. § 1281 (Agricultural Act of 1948) · 7 U.S.C. § 1332 · 7 U.S.C. § 1379B
Relies on Gibbons v. Ogden · Wickard v. Filburn · Sunshine Anthracite Coal Co. v. Adkins · United States v. Butler · United States v. Rock Royal Co-Op Noyes
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The test to be applied is to view the objects and purposes of the statute as a whole and if from such examination it is concluded that revenue is the primary purpose and regulation merely incidental, the imposition is a tax and is controlled by the taxing provisions of the Constitution. Conversely, if regulation is the primary purpose of the statute, the mere fact that incidentally revenue is also obtained does not make the imposition a tax, but a sanction imposed for the purpose of making effective the congressional enactment.”
3 later decisions quote this exact passage · from the majority“test for determining when a monetary imposition nominally imposed under the commerce power should be considered an exercise of the power to raise revenue and therefore [be] barred by the export clause”
1 later decision quote this exact passage · from the majority
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.