Green v. Page’s Empirical Analysis
1935
Citation profile
4
cited by 4 later decisions
2
cited 2 times by the Supreme Court
December 1935
most recently cited
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 142
Relies on United States v. La Franca · Lipke v. Lederer · Ex parte Reed · Helwig v. United States · Regal Drug Corporation v. Wardell
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Subject of internal revenue and prohibition taxes are (sic) divided into two classes: 1. Internal revenue taxes proper — that is taxes generally recognized as such. 2. Those while in the nature of internal revenue taxes are necessarily held to be penalties, ' and must be collected through the United States Courts.’ The following list is classed as taxes: Retail dealers in malt liquors................. $20.00 Wholesale dealers in malt liquors.............. 50.00 The following list is classed as penalties: ‘ Under section 701 of the Revenue Act of 1926. A special tax of $1,000 on any person carrying on retail business of dealer in malt liquors contrary to laws of state or territory.’ ' Those designated as penalties. Such taxes will be carefully scheduled, summarized, and reported to the United States Attorney for any action he may bring.’”
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.