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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 provisions extraneous to any tax need, courts are
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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
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The federal occupational tax on persons engaged in the business of accepting wagers under the 1951 Revenue Act was constitutional.
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Callison, James W. (1953), "Congressional Powers: Validity of the 1951 Gamblers' Occupational Tax Act",
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were constitutional, in particular sections related to an occupational tax on persons involved in
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without authority to limit the exercise of the taxing power."
469:
Journal of
Criminal Law, Criminology, and Police Science
1176:
829:
National
Federation of Independent Business v. Sebelius
760:
National
Federation of Independent Business v. Sebelius
233:
Reed, joined by Vinson, Jackson, Burton, Clark, Minton
1227:
United States
Supreme Court cases of the Vinson Court
382:, p. 198-199, Foundation Press, Inc. (11th Ed. 1985).
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418:, p. 198, Foundation Press, Inc. (11th Ed. 1985).
465:"The Federal Gambling Tax and the Constitution"
90:) ¶ 9245; 43 A.F.T.R. (P-H) 93; 1953-1 C.B. 456
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1232:United States taxation and revenue case law
318:ruling that held certain provisions of the
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590:
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562:
554:
20:
930:Pollock v. Farmers' Loan & Trust Co.
805:Pollock v. Farmers' Loan & Trust Co.
1065:Brushaber v. Union Pacific Railroad Co.
946:Brushaber v. Union Pacific Railroad Co.
348:
257:Frankfurter, joined by Douglas, in part
18:1953 United States Supreme Court case
7:
1157:
1155:
584:United States constitutional tax law
131:931 (1953); on remand, 210 F.2d
1169:Supreme Court of the United States
1073:Burnet v. Sanford & Brooks Co.
1027:Commissioner v. Glenshaw Glass Co.
36:Supreme Court of the United States
14:
1242:United States Supreme Court stubs
1222:United States Supreme Court cases
1127:Amendment affecting apportionment
674:Decline of sovereign tax immunity
1159:
1122:Apportionment of representatives
514:22 (1953) is available from:
268:U.S. Const. art. I, §8, clause 1
29:
1132:Origination of bills of revenue
657:Pollock v. Farmers' L. & T.
104:Motion to dismiss granted, 105
1237:1953 in United States case law
744:Bailey v. Drexel Furniture Co.
1:
1092:Bowers v. Kerbaugh-Empire Co.
981:Bowers v. Kerbaugh-Empire Co.
1175:. You can help Knowledge by
1167:This article related to the
954:Stanton v. Baltic Mining Co.
821:Stanton v. Baltic Mining Co.
701:Uniformity of indirect taxes
314:, 345 U.S. 22 (1953), was a
992:Taxable corporate dividends
316:United States Supreme Court
43:Argued December 16–17, 1952
1258:
1154:
1019:Taxable corporate earnings
886:Cooley v. Board of Wardens
863:Cooley v. Board of Wardens
849:State import-export duties
717:Brushaber v. Union Pacific
618:Brushaber v. Union Pacific
392:Marchetti v. United States
336:Marchetti v. United States
290:Marchetti v. United States
86:2699; 53-1 U.S. Tax Cas. (
1117:
1106:
1057:Deductions and exemptions
922:Springer v. United States
900:
797:Springer v. United States
752:United States v. Kahriger
589:
504:United States v. Kahriger
356:United States v. Kahriger
311:United States v. Kahriger
288:
281:
266:
158:
148:
54:United States v. Kahriger
28:
24:United States v. Kahriger
1008:United States v. Phellis
938:Flint v. Stone Tracy Co.
813:Flint v. Stone Tracy Co.
249:Black, joined by Douglas
789:Hylton v. United States
688:South Carolina v. Baker
463:Coons, John E. (1953),
627:Sovereign tax immunity
1137:Federal voting rights
1046:Crane v. Commissioner
633:McCulloch v. Maryland
45:Decided March 9, 1953
877:State tonnage duties
680:Flint v. Stone Tracy
641:Veazie Bank v. Fenno
272:U.S. Const. amend. X
914:History and purpose
837:California v. Texas
768:California v. Texas
728:Regulatory taxation
546:Library of Congress
435:Michigan Law Review
320:Revenue Act of 1951
276:Revenue Act of 1951
1112:Related provisions
1084:Diminution of loss
1000:Eisner v. Macomber
973:Eisner v. Macomber
612:Scope of authority
416:Constitutional Law
380:Constitutional Law
193:William O. Douglas
169:Associate Justices
123:Rehearing denied,
78:73 S. Ct. 510; 97
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665:Davis v. Michigan
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197:Robert H. Jackson
185:Felix Frankfurter
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736:Head Money Cases
709:Head Money Cases
649:Collector v. Day
604:Authority to tax
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205:Harold H. Burton
154:Court membership
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1177:expanding it
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803:
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780:Direct taxes
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405: (1968).
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369: (1953).
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289:
283:Overruled by
262:Laws applied
212:
209:Tom C. Clark
200:
188:
176:
96:Case history
71:
53:
15:
303: (1968)
238:Concurrence
1216:Categories
173:Hugo Black
120:Subsequent
84:U.S. LEXIS
82:754; 1953
596:Article I
60:Citations
502:Text of
324:gambling
230:Majority
113:E.D. Pa.
106:F. Supp.
489:1139648
456:1285372
254:Dissent
246:Dissent
241:Jackson
144:Holding
137:3d Cir.
1095:(1926)
1076:(1931)
1068:(1915)
1049:(1947)
1030:(1955)
1011:(1921)
1003:(1920)
984:(1926)
976:(1920)
965:Income
957:(1916)
949:(1915)
941:(1911)
933:(1895)
925:(1881)
889:(1851)
866:(1851)
840:(2020)
832:(2012)
824:(1916)
816:(1911)
808:(1895)
800:(1881)
792:(1796)
771:(2020)
763:(2012)
755:(1953)
747:(1922)
739:(1884)
720:(1915)
712:(1884)
691:(1988)
683:(1911)
668:(1989)
660:(1895)
652:(1871)
644:(1869)
636:(1819)
621:(1915)
549:
543:
540:
537:Justia
534:
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292:,
215:
213:·
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203:
201:·
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191:
189:·
187:
179:
177:·
175:
139:1954).
80:L. Ed.
1171:is a
510:
485:JSTOR
452:JSTOR
398:
362:
343:Notes
296:
127:
115:1952)
101:Prior
1173:stub
512:U.S.
400:U.S.
364:U.S.
298:U.S.
129:U.S.
73:more
65:U.S.
63:345
508:345
477:doi
444:doi
396:390
360:345
294:390
133:565
125:345
109:322
88:CCH
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506:,
483:,
473:43
471:,
467:,
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135:(
111:(
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70:(
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