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Regal Drug Corp. v. Wardell, 260 U.S. 386 (1922)
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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.
Regal Drug Corp. v. Wardell, 260 U.S. 386 (1922)
Regal Drug Corporation v. Wardell No. 108 Submitted November 28, 1922 Decided December 11, 1922 260 U.S. 386
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
Lipke v. Lederer, 259 U.S. 557, followed, to the effect that penalties and so-called taxes for alleged violations of the National Prohibition Act cannot be imposed and summarily enforced by distraint of property without notice and an opportunity to be heard, and that Rev.Stats. § 3224, does not preclude injunctive relief against such unlawful action. P. 390.
273 F. 182 reversed.
Certiorari to a decree of the circuit court of appeals affirming a decree of the district court which sustained a demurrer and dismissed the bill in a suit brought by the petitioner to enjoin the respondent revenue collector from enforcing collection of unlawful taxes and penalties.
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Chicago:
U.S. Supreme Court, "Syllabus," Regal Drug Corp. v. Wardell, 260 U.S. 386 (1922) in 260 U.S. 386 260 U.S. 387. Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=RTNARJ9INZ56WDC.
MLA:
U.S. Supreme Court. "Syllabus." Regal Drug Corp. v. Wardell, 260 U.S. 386 (1922), in 260 U.S. 386, page 260 U.S. 387. Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=RTNARJ9INZ56WDC.
Harvard:
U.S. Supreme Court, 'Syllabus' in Regal Drug Corp. v. Wardell, 260 U.S. 386 (1922). cited in 1922, 260 U.S. 386, pp.260 U.S. 387. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=RTNARJ9INZ56WDC.
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