Mounier v. United States (In Re Mounier)

How courts have described this case

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

• motor vehicle registration tax was a tax not a penalty
• 10% penalty for early pension withdrawal 15 does not satisfy \public purpose\ test of Lorber since the 16 purported tax did not support the government but was meant to 17 prevent retirement plans from being treated as savings accounts by 18 individuals
• 10% penalty for early pension withdrawal 15 does not satisfy \public purpose\ test of Lorber since the 16 purported tax did not support the government but was meant to 17 prevent retirement plans from being treated as savings accounts by 18 individuals

Source: CourtListener parenthetical corpus (CC0).