Home > Journals > Michigan Law Review > MLR > Volume 29 > Issue 7 (1931)
Abstract
The respondent had been convicted and punished in a criminal prosecution for dealing in intoxicating liquors. In a civil action for the collection of taxes imposed as a penalty for non-payment of taxes due because of those particular sales, held, the prior conviction of the defendant constituted a bar to this civil suit for a penalty as double jeopardy even under sec. 5 of the Willis Campbell Act. United States v. LaFranca, U. S. Sup. Ct. Feb. 24, 1931; Adv. Op. No. 74.
Recommended Citation
CONSTITUTIONAL LAW-FORMER JEOPARDY-AS BAR TO CIVIL SUIT FOR PENALTY TAX,
29
Mich. L. Rev.
930
(1931).
Available at:
https://repository.law.umich.edu/mlr/vol29/iss7/19