Munn v. Bowers’s Empirical Analysis
47 F.2d 204 · 1931
Citation profile
9 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 18 later decisions — most recently August 2018
9 federal appellate · 3 district · 1 state decisions
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 26 U.S.C. § 872
Relies on Crooks v. Harrelson · Billings v. United States · Blair v. City of Chicago · Bromley v. McCaughn · United States v. Cerecedo Hermanos y Compañia
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 4241. Imposition of tax. “ (a) Rate. — There is hereby imposed — ■ “(1) Dues or membership fees. — A tax equivalent to 20 percent of any amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. “(2) Initiation fees. — A tax equivalent to 20 percent of any amount paid as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees, not including initiation fees, of an active resident annual member are in excess of $10 per year. * * * “(b) By whom paid.— * * * the taxes imposed by this section shall be paid by the person paying such dues or fees, * * *.” 26 U.S.C.A. § 4241 (1959 Supp.) “§ 4242. Definitions. “(a) Dues. — As used in this part the term ‘dues’ includes any assessment, irrespective of the purpose for which made, and any charges for sofcial privileges or facilities, or for golf, tennis, polo, swimming, or other athletic ór sporting privileges or facilities, for aniy period of more than six days; and “(b) Initiation fees. — ‘-As used in this part the term ‘initiation fees’ includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness or share of stock, and irrespective of the person or organization to whom paid, contributed, or loaned.” 26”
1 later decision quote this exact passage · from the majority““The tax imposed by this statute is an excise on the privilege of joining a club of a designated character; the measure being 10 per cent of the amount paid as initiation fees. To impose the tax, the member must exercise the privilege of j'oining the club. The tax falls upon him for such privilege, and he may escape it by not joining. The tax is incapable of apportionment. The obligation to pay an excise tax is usually based upon the voluntary action of the person taxed either for enjoying the privilege or engaging in the occupation which is the subject of the excise, and the element of absolute and unavoidable demand as in the case of property tax is lacking.” 9”
1 later decision quote this exact passage · from the majority“obligation to pay an excise tax is usually based upon the voluntary action of the person taxed either for enjoying the privilege or engaging in the occupation which is the subject of the excise, and the element of absolute and unavoidable demand as in the case of property tax,”
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.