tax levy
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 282 U.S. 502 - Alabama v. United States · 1931Most cited · 88 citing opinions
Levying a tax does not create a contract
It is a unilateral act of superior power, not depending for its effect upon concurrence of the party taxed
How often courts cite the case defining “tax levy”
Court decisions citing the opinion that defined “tax levy” — 88 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.