basic tax on distilled spirits
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 297 U.S. 530 - United States v. Rizzo · 1936Most cited · 48 citing opinions
This tax is not a penalty. It is the basic tax upon distilled spirits, irrespective of their legal or illegal origin. A lien attaches to alcohol 'as soon as it is in existence as such' and continues until the tax is paid. That lien is valid against all transferees, without assessment, distraint, or other administrative proceedings.
How often courts cite the case defining “basic tax on distilled spirits”
Court decisions citing the opinion that defined “basic tax on distilled spirits” — 48 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.