civil sanction
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 340 U.S. 42 - United States v. Sanchez · 1950Most cited · 274 citing opinions
Since his tax liability does not in effect rest on criminal conduct, the tax can be properly called a civil rather than a criminal sanction. The fact Congress provided civil procedure for collection indicates its intention that the tax be treated as such.
How often courts cite the case defining “civil sanction”
Court decisions citing the opinion that defined “civil sanction” — 274 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.