| United States v. Kahriger | |
|---|---|
| |
| Argued December 16–17, 1952 Decided March 9, 1953 | |
| Full case name | United States v. Kahriger |
| Citations | 345 U.S. 22 (more) 73 S. Ct. 510; 97 L. Ed. 754; 1953 U.S. LEXIS 2699; 53-1 U.S. Tax Cas. (CCH) ¶ 9245; 43 A.F.T.R. (P-H) 93; 1953-1 C.B. 456 |
| Case history | |
| Prior | Motion to dismiss granted, 105 F. Supp. 322 (E.D. Pa. 1952) |
| Subsequent | Rehearing denied, 345 U.S. 931 (1953); on remand, 210 F.2d 565 (3d Cir. 1954). |
| Holding | |
| The federal occupational tax on persons engaged in the business of accepting wagers under the 1951 Revenue Act was constitutional. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Reed, joined by Vinson, Jackson, Burton, Clark, Minton |
| Concurrence | Jackson |
| Dissent | Black, joined by Douglas |
| Dissent | Frankfurter, joined by Douglas, in part |
| Laws applied | |
| U.S. Const. art. I, §8, clause 1; U.S. Const. amend. X; Revenue Act of 1951 | |
Overruled by | |
| Marchetti v. United States, 390 U.S. 39 (1968) | |
United States v. Kahriger, 345 U.S. 22 (1953), was a United States Supreme Court ruling that held certain provisions of the Revenue Act of 1951 were constitutional, in particular sections related to an occupational tax on persons involved in gambling.[1]
The Supreme Court ruled that the Congressional purpose of penalizing intrastate gambling under the guise of imposing a tax did not violate the Constitution by infringing the police power reserved to the states. The Court stated: "Unless there are [penalty] provisions extraneous to any tax need, courts are without authority to limit the exercise of the taxing power."[2]
The Supreme Court also ruled that the 1951 Revenue Act did not violate the Fifth Amendment privilege against self-incrimination. However, this holding was later overruled by the Court in Marchetti v. United States.[3][4]
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