Today in Supreme Court History: November 19, 1969

11/19/1969: Walz v. Tax Commission of City of New York argued.

Comments

[Dan Schiavetta]

Goudy v. Meath, 203 U.S. 146 (decided November 19, 1906): Congress may exempt land held by Native Americans from taxation before they sell it but didn’t do so in this case; Congress had declared in 1887 that plaintiff’s tribe were now citizens so he had to pay taxes from that point forward

United States v. Cambridge Loan & Building Co., 278 U.S. 55 (decided November 19, 1928): government was estopped from collecting back taxes even though taxpayer “building and loan association” was making too much money on the outside to qualify for exemption designed for nonprofits

Francisco v. Gathright, 419 U.S. 59 (decided November 19, 1974): habeas petitioner didn’t have to resubmit to state court his claim that the state statute he had been arrested under was unconstitutional; his state appeals had been exhausted but the state supreme court then issued a decision in another case agreeing that the statute was unconstitutional (this was Sharp v. Commonwealth, 1972, where the Virginia Supreme Court held that intent to distribute drugs cannot be inferred solely from the quantity possessed) (I think it can very well be inferred, unless the possessor was the all-consuming Hunter S. Thompson)

[John F. Carr]

Estoppel isn't supposed to work against the government. Whatever doctrine benefitted the building and loan association must go under a different name, even if it is really estoppel at heart.

[Dan Schiavetta]

It's my term, not the Court's.

I do think the government can be estopped, particularly when it behaves badly.

See https://www.gibsondunn.com/wp-content/uploads/documents/publications/Manos-EstoppelAgainstTheGovernment.pdf

The article is written by a Biglaw partner who makes several times what I make, and probably drives a 2023 Mercedes instead of a 2004 Ford, so she must be correct.

[The Margrave of Azilia]

"Karen L. Manos"

What a great opportunity to combine two bad jokes in one!

Manos, the hands of fate, dialing your manager's number.

[Dan Schiavetta]

Torgo's Pizza!

[Mr. Bumble]

Wouldn't that depend on the drug in question?

[Dan Schiavetta]

I suppose, but the nature of illegal drug use being what it is, and the legitimate fear of being caught with a large quantity, it doesn't seem likely that one would have a hallway closet full of the stuff for years just for one's own use. A large quantity is probably merchandise that has to be "moved". And fast. (Here, the drug was heroin.)

[Mr. Bumble]

Legal or illegal?

[Dr. Ed 2]

Most users don't have the money.

[Dan Schiavetta]

Your comments prompted an interesting question. I love martinis. When I run out of gin and vermouth, I buy a new bottle of each. What if I bought a whole closet full? Would I drink more? Or would I ration it out to roughly the rate I drink them now?

[Noscitur a sociis]

That really isn’t what you see, though.

[Dan Schiavetta]

Thanks for introducing me to the Jellinek curve. It must be new (I was a Certified Alcoholism Counselor, but that was in the 1980s).

I consider myself a low-grade alcoholic. I'm often thinking of my next drink, but I don't drink all that much. Maybe every other night, but just 1 or 2. It doesn't get in the way of work and has not caused any friction aside from my wife simply not liking the idea.

On Jellinek, I'm way up to the left, just to the right of "occasional relief drinking". Given the stresses I'm under, I do need some kind of relief. (Tomorrow I go to court for a "mediation" with the bank which is surely going to take our house.)

[Jason Cavanaugh]

"(Tomorrow I go to court for a “mediation” with the bank which is surely going to take our house.)"

I hope your dire prediction turns out to be wrong. Best of luck with whatever is going on with that.

[Rev. Arthur L. Kirkland]

Good luck. I shall hold a kind thought for you and your family tomorrow.

[Harvey Mosley]

" (Tomorrow I go to court for a “mediation” with the bank which is surely going to take our house.)"
Really sorry to hear that. If you don't mind I will say a prayer that things go well for you.

This also serves to remind me that the people I "meet" in these online forums are real people with real problems. That's something I need to work harder to keep in mind.

[Dr. Ed 2]

I'd say the same thing I say to people who stockpile large quantities of ammo -- both are flammable and at a certain point, you are creating a serious fire hazard. You are endangering both yourself and the fire department that doesn't know it is there -- and hence won't be preparing for it to suddenly ignite in the event of a fire.

That said, if it became known in the community that you had a large quantity of gin and vermouth in your home, you could well be exposing yourself to both theft and robbery. The stuff's valuable and depending on the ability of others to obtain it, stealing yours may be easier. (Particularly for teenagers unable to legally purchase it.)

Lobsters are valuable -- a truck carries 40,000-60,000 lbs of them, and even when the price is $5/lb, that's $200,000 - $300,000 -- a fairly attractive target, which is why you don't see lobster trucks advertising what they are carrying. Not the trucks that actually have lobsters in them.

Now we can argue if druggies are addicts and if they steal to support their habit -- my experience is they are and do, although it may be more stealing from clients if they are lawyers. Whatever.

I wouldn't want it known that I have a large quantity of a valuable illegal substance in my home. People with guns will come in after it, and the ones I'd worry most about would be those without badges. And if you are buying a large quantity, that's going to be known to your dealer (and others) and even if you can convince them that you aren't dealing yourself (competing with them), it will still be known you have it. See above about home invasions.

[Noscitur a sociis]

I’d love to live in Dr. Ed’s world, where teenage hoodlums are pillaging houses for vermouth and addicts are trying to fence a couple of lobsters for their next fix.

[David Nieporent]

I mean, I was walking down the street yesterday and someone wearing a trench coat called me over into an alley and said, "Psst. Wanna buy a lobster?"

[TwelveInchPianist]

I know, right?

Pictures of lobster trucks advertising that they are carrying lobster are easy to find. Here, for instance.

[Dan Schiavetta]

thanks folks!