United States v. Kahriger

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]

United States v. Kahriger
Supreme Court of the United States
Argued December 16–17, 1952
Decided March 9, 1953
Full case nameUnited States v. Kahriger
Citations345 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
PriorMotion to dismiss granted, 105 F. Supp. 322 (E.D. Pa. 1952)
SubsequentRehearing 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
Chief Justice
Fred M. Vinson
Associate Justices
Hugo Black · Stanley F. Reed
Felix Frankfurter · William O. Douglas
Robert H. Jackson · Harold H. Burton
Tom C. Clark · Sherman Minton
Case opinions
MajorityReed, joined by Vinson, Jackson, Burton, Clark, Minton
ConcurrenceJackson
DissentBlack, joined by Douglas
DissentFrankfurter, 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)

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]

Notes
  1. United States v. Kahriger, 345 U.S. 22 (1953).
  2. Gerald Gunther, Constitutional Law, p. 198-199, Foundation Press, Inc. (11th Ed. 1985).
  3. Marchetti v. United States, 390 U.S. 39 (1968).
  4. Gerald Gunther, Constitutional Law, p. 198, Foundation Press, Inc. (11th Ed. 1985).

Further reading
  • Callison, James W. (1953), "Congressional Powers: Validity of the 1951 Gamblers' Occupational Tax Act", Michigan Law Review, 52 (1): 150–152, doi:10.2307/1285372, JSTOR 1285372.
  • Coons, John E. (1953), "The Federal Gambling Tax and the Constitution", Journal of Criminal Law, Criminology, and Police Science, 43 (5): 637–642, doi:10.2307/1139648, JSTOR 1139648.


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