Sonzinsky v. United States
United States Supreme Court
300 U.S. 506 (1937)
The National Firearms Act of June 26, 1934, (Act) imposed several taxes on the manufacture and trade of firearms. Specifically, the Act imposed a $200 annual tax on firearms dealers, a $500 annual tax on firearms importers and manufacturers, and a $200 tax on each transfer of a firearm. Sonzinsky (defendant), a firearms dealer, did not pay the annual license tax, and the lower court convicted him of violating the Act. Sonzinsky appealed, arguing that the Act was unconstitutional. Sonzinsky claimed that the Act did not impose a tax, but rather a regulation under the guise of a tax. The U.S. Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Stone, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 166,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 13,800 briefs, keyed to 187 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.