United States v. Kahriger
United States Supreme Court
345 U.S. 22 (1953)
- Written by Sara Rhee, JD
Facts
The Revenue Act of 1951 taxes people in the business of accepting wagers and requires them to register with the government to pay the tax. Kahriger (defendant), who was involved in illegal wagering activities, failed to register and pay the tax. Kahriger challenges the Act on the grounds that its regulatory purpose violates the Tenth Amendment.
Rule of Law
Issue
Holding and Reasoning (Reed, J.)
Concurrence (Jackson, J.)
Dissent (Frankfurter, J.)
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