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United States v. Dixon, 347 U.S. 381 (1954)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Dixon, 347 U.S. 381 (1954)
United States v. Dixon No. 500 Argued March 12, 1954 Decided April 5, 1954 347 U.S. 381
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF GEORGIA
Syllabus
Section 3116 of the Internal Revenue Code makes it "unlawful" to possess any property intended for use in violating the provisions of "this part" or the internal revenue laws, and provides for the seizure and forfeiture of such property. Section 3115 of the same "part" makes punishable by fine or imprisonment or both a violation of "any of the provisions of this part" for which no "special penalty" is provided.
Held: read together, §§ 3115 and 3116 make it a criminal offense to possess property intended for use in producing liquor without the payment of taxes thereon in violation of the Code. Pp. 381-386.
(a) A different result is not required by the facts that § 3115 is applicable only where no "special penalty" is provided for the offense, and § 3116 provides for the seizure and forfeiture of such property. P. 385.
(b) Nor is a different result required by the fact that § 3116 is captioned "Forfeitures and seizures." Pp. 385-386.
Reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Dixon, 347 U.S. 381 (1954) in 347 U.S. 381 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=LTYLPMGUXTSZZAJ.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Dixon, 347 U.S. 381 (1954), in 347 U.S. 381, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=LTYLPMGUXTSZZAJ.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Dixon, 347 U.S. 381 (1954). cited in 1954, 347 U.S. 381. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=LTYLPMGUXTSZZAJ.
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