David King v. Timothy Riley

Oral argument

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How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that a tax was motivated by penal instead of revenue-raising intent in part because the taxpayer had to pay an additional sum based on his illegal conduct
• concluding that a tax was motivated by penal instead of revenue-raising intent in part because the taxpayer had to pay an additional sum based on his illegal conduct
• holding that even though labeled a “tax” on conducting retail liquor business, challenged statute was nevertheless a “penalty” designed to punish the violation of state liquor laws
• holding that even though labeled a \tax\ on conducting retail liquor business, challenged statute was nevertheless a \penalty\ designed to punish the violation of state liquor laws
• holding that an excise tax that sought to punish retailers who violated State law was a penalty under the Tenth Amendment
• holding that an excise tax that sought to punish retailers who violated State law was a penalty under the Tenth Amendment

Source: CourtListener parenthetical corpus (CC0).