By the end of 1921, the controversy was dying down, and Landis felt that he could resign without looking pressured. On February 18, 1922, he announced his resignation as judge effective March 1, stating, "There are not enough hours in the day for all these activities". In his final case, he fined two theatre owners for evading the federal amusement tax. One owner had refused to make restitution before sentencing; he was fined $5,000. The owner who had tried to make his shortfall good was fined one cent.