United States v. Kahriger (1953)

United States v. Kahriger, 345 U. S. 22, 28, n. 4 (1953).

Rec. 6892, 12236, referred to in United States v. Kahriger, 345 U. S. 22, 27, n. 3 . [11] Treas.

United States v. Kahriger, 345 U. S. 22, 28, n. 4 (1953).

See, e. g., Marchetti v. United States, 390 U. S. 39, 44 (1968); United States v. Kahriger, 345 U. S. 22, 28 (1953); License Tax Cases, 5 Wall. 462 (1867).

Furthermore, the government contends our review is limited because “the constitutional restraints on taxing are few” and “[t]he remedy for excessive taxation is in the hands of Congress, not the courts.” United States v. Kahriger, 345 U.S. 22, 28 , 73 S.Ct. 510, 513 , 97 L.Ed. 754 (1953), overruled on other grounds by Marchetti v. United States, 390 U.S. 39 , 88 S.Ct. 697 , 19 L.Ed.2d 889 (1968); see also Kahriger, 345 U.S. at 31 , 73 S.Ct. at 515 (“Unless there are provisio…

Furthermore, the government contends our review is limited because “the constitutional restraints on taxing are few” and “[t]he remedy for excessive taxation is in the hands of Congress, not the courts.” United States v. Kahriger, 345 U.S. 22, 28 , 73 S. Ct. 510, 513 (1953), overruled on other grounds by Marchetti v. United States, 390 U.S. 39 , 88 S. Ct. 697 (1968); see also Kahriger, 345 U.S. at 31 , 73 S. Ct. at 515 (“Unless there are provisions, extraneous to any tax nee…

In United States v. Manfredonia, 2 Cir. 1968, 391 F.2d 229 , the court said: Since in Marchetti the privilege had been asserted at the trial, the government argues here that the appellants’ failure to assert the privilege against self-incrimination as a defense at trial amounted to a waiver of protection. * * * At the time of the trial of these appellants the wagering statutes were valid and the decisions in Lewis v. United States, 1955, 348 U.S. 419 , 75 S.Ct. 415 , 99 L.Ed…

United States v. Kahriger, 345 U.S. 22, 31, 32 , 73 S.Ct. 510 , 97 L.Ed. 754 (1953); see also Lewis v. United States, supra. When the appellant voluntarily elected to engage in the business of accepting wagers he was required to pay the occupational tax imposed by § 4411 and the excise taxes imposed by § 4401.

If that were the meaning then there was no purpose in particularizing “paragraphs 1 through 14.” Clearly, the Grand Jury meant to reallege something less than all of the first count of the indictment. 7 We find ourselves in complete agreement with the succinct refutation of the charge of duplicity contained in the Government’s brief. 8 *756 The appellees urge upon us, however, that they are not restricted to sustaining the defect of duplicity but that, “ * * * It is a rule a…

Bus. v. Sebelius, 567 U.S. 519, 564 (2012) (citing United States v. Kahriger, 345 U.S. 22, 28, n.4 (1953)); see also id. at 563–66 (discussing cases that hold a payment’s label is not determinative of its essential character).

Grant Co., 345 U.S. 22 629, 633 (1953)). 23 24 1 To be clear, Suong has shown that he suffered irreparable injuries for which monetary 2 damages are likely unavailable or inadequate to compensate him: his unlawful detention and 3 separation from his family.

Indeed, the production of revenue, however negligible, is any tax’s “essential feature.” Id. (citing United States v. Kahriger, 345 U.S. 22, 28 (1953) (abrogated on other grounds)); see, e.g., U.S. CONST. art.

Thus, in the tax context, no less than in the spending context, a court will typically not “[i]nquir[e] into the hidden motives which may move Congress to exercise a power constitutionally conferred upon it.” Sonzinsky v. United States, 300 U.S. 506 , 513–14 (1937); cf. United States v. Kahriger, 345 U.S. 22, 27 (1953) (upholding a federal tax despite “legislative history indicating a congressional motive to suppress” intrastate gambling activity (footnote omitted)), overrul…

Council (1986) 479 U.S. 6, 14 [ 107 S.Ct. 336, 340-341 , 93 L.Ed.2d 188 ] [state’s Tenth Amendment interest outweighed by congressional power pursuant to section 5 of the Fourteenth Amendment to permit award of attorney fees in federal civil rights action arising from state court proceedings]; City of Rome v. United States (1980) 446 U.S. 156, 182-183 [ 100 S.Ct. 1548, 1564 , 64 L.Ed.2d 119 ] [preclearance requirements of Voting Rights Act ( 42 U.S.C. § 1973 et seq.) not vio…

Recognizing that the distinction between regulatory and revenue-raising tax statutes had been rejected by the Supreme Court and citing United States v. Kahriger, 345 U.S. 22, 31 (1953), the District Court stated that tax statutes are constitutional unless they contain provisions which are extraneous to any tax need.

This question has also been decided by the United States Supreme Court in the case of Kahringer v. United States, 345 U. S., at page 22.

If “the verbal cellophane of a revenue measure,” 345 U.S. at 38 , 73 S.Ct. at 518 (dissenting opinion of Mr. Justice Frankfurter), was sufficiently opaque for a majority of the Supreme Court twelve years ago, it remains so for us now.

If "the verbal cellophane of a revenue measure," 345 U.S. at 38 , 73 S.Ct. at 518 (dissenting opinion of Mr. Justice Frankfurter), was sufficiently opaque for a majority of the Supreme Court twelve years ago, it remains so for us now.

The Court, in the course of holding that that statute did not violate the self-incrimination clause, said: “Assuming that respondent can raise the self-incrimination issue, that privilege has relation only to past acts, not to future acts that may or may not be committed. * * Under the registration provisions of the wagering tax, appellee is not compelled to confess to acts already committed, he is merely informed by the statute that in order to engage in the business of wag…

Under these circumstances, “ * * * it is difficult to see how he can now claim the privilege even assuming that the disclosure of violations of law is called for. * * * ” United States v. Kahriger (1953), 345 U.S. 22, 32 [ 73 S.Ct. 510 ].

See United States v. Kahriger, 345 U. S. 22, 37 (Frankfurter, J., dissenting).

See United States v. Kahriger, 345 U. S. 22 ; Hubbard v. Mellon, 55 App. D.

Moreover, beyond the obvious revenue producing effect of the statute, we are “not free to speculate as to the motives which moved Congress to impose it or as to the extent to which it may operate to restrict the activities taxed.” Sonzinsky v. United States, 300 U.S. 506, 514 , 57 S.Ct. 554, 556 , 81 L.Ed. 772 (1937); see Kahriger, 345 U.S. at 28 , 73 S.Ct. at 513 ; United States v. Ross, 458 F.2d 1144 (5th Cir.), cert. denied, 409 U.S. 868 , 93 S.Ct. 167 , 34 L.Ed.2d 118 (1…

See United States v. Quatermain, 613 F.2d 38, 41 (3d Cir.) (scope of informal grant of use immunity determined in reference to fifth amendment privilege), cert. denied, 446 U.S. 954 , 100 S.Ct. 2923 , 64 L.Ed.2d 812 (1980) 10 Marchetti overruled United States v. Kahriger, 345 U.S. 22 , 73 S.Ct. 510 , 64 L.Ed.2d 754 (1953), which held that the same provisions of the tax statute at issue in Marchetti did not violate the privilege against compelled self-incrimination because "t…

See, e.g., United States v. Kahriger, 345 U.S. 22, 28 (1953) (upholding tax on bookmakers and stating, “It is conceded that a federal excise tax does not cease to be valid merely because it discourages or deters the activities taxed.”), overruled in part on other grounds, Marchetti v. United States, 390 U.S. 39 (1968); Sonzinsky, 300 U.S. at 514 (1937 case upholding a tax on firearm dealers despite registration provision and alleged regulatory effects); Doremus, 249 U.S. at …

See-United States v. Kahriger, 345 U.S. 22 ,. 73 S.Ct. 510 , 97 L.Ed. 754 .

See, e.g., United States v. Kahriger, 345 U.S. 22 , 73 S.Ct. 510 , 97 L.Ed. 754 (1953); Sonzinsky v. United States, 300 U.S. 506, 514 , 57 S.Ct. 554, 556 , 81 L.Ed. 772 (1937) (upholding the constitutionality of the NFA because it was "productive of some revenue”); Bailey v. Drexel, 259 U.S. 20 , 42 S.Ct. 449 , 66 L.Ed. 817 (1922) (holding the Child Labor Tax Act unconstitutional because it was primarily a penalty, not a tax); United States v. Dalton, 960 F.2d 121, 124-25 (1…

See United States v. Doremus, 249 U.S. 86 , 39 S.Ct. 214 , 63 L.Ed. 493 (1919) (upholding registration requirements in Harrison Anti-Narcotics Control Act of 1914); see also United States v. Kahriger, 345 U.S. 22, 31 , 73 S.Ct. 510, 515 , 97 L.Ed. 754 (1953) (upholding taxation and registration of bookmakers; “Unless there are provisions extraneous to any tax need, courts are without authority to limit the exercise of the taxing power.”) (footnote omitted), overruled on othe…

See United States v. Price, 788 F.2d 234, 237 (4th Cir.1986), vacated and remanded, McMahan v. United States, 483 U.S. —, 107 S.Ct. 3254 , 97 L.Ed.2d 754 (1987), on rehearing United States v. Price, 857 F.2d 234 (4th Cir.1988). .

See United States v. Kahriger, 345 U.S. 22, 37 , 73 S.Ct. 510, 517 , 97 L.Ed. 754 (Frankfurter, J., dissenting).” 390 U.S. 62, 74 , 88 S.Ct. 709, 717 , 19 L.Ed.2d 906 (emphasis added).

See United States v. Kahriger, 345 U.S. 22 , 73 S.Ct. 510 , 97 L.Ed. 754 (1953) ; Lewis v. United States, 348 U.S. 419 , 75 S.Ct. 415 , 99 L.Ed. 475 (1955). .

See United States v. Kahriger, 345 U.S. 22 , 73 S.Ct. 510 , 97 L.Ed. 754 (1953); Lewis v. United States, 348 U.S. 419 , 75 S.Ct. 415 , 99 L.Ed. 475 (1955).

See United States v. Kahriger, 345 U.S. 22, 32-33 , 73 S.Ct. 510 (1953).

See United States v. Kahriger, 345 U.S. 22, 32-33 , 73 S.Ct. 510 (1953).

See, e.g., United States v. Kahriger, 345 U.S. 22, 28 (1953) (upholding tax on bookmakers and stating, "It is conceded that a federal excise tax does not cease to be valid merely because it discourages or deters the activities taxed."), overruled in part on other grounds, Marchetti v. United States, 390 U.S. 39 (1968); Sonzinsky, 300 U.S. at 514 (1937 case upholding a tax on firearm dealers despite registration provision and alleged regulatory effects); Doremus, 249 U.S. at …

See, e.g., United States v. Kahriger, 345 U.S. 22, 28 (1953) (upholding tax on bookmakers and stating, "It is conceded that a federal excise tax does not cease to be valid merely because it discourages or deters the activities taxed."), overruled in part on other grounds, Marchetti v. United States, 390 U.S. 39 (1968); Sonzinsky, 300 U.S. at 514 (1937 case upholding a tax on firearm dealers despite registration provision and alleged regulatory effects); Doremus, 249 U.S. at …

See — U.S.-, 107 S.Ct. 3255 , 97 L.Ed.2d 754 .

The principle applies even though the revenue obtained is obviously negligible, or the revenue purpose of the tax may be secondary.” United States v. Sanchez, 340 U.S. 42, 44 , 71 S.Ct. 108 , 95 L.Ed. 47 (1950); accord United States v. Kahriger, 345 U.S. 22 , 27 n. 3, 28, 73 S.Ct. 510 , 97 L.Ed. 754 (1953) (holding same and sustaining federal gambling tax even though its proponents sought to hinder the activity at issue and “ ‘indulge[d] the hope that the imposition of this …

The principle applies even though the revenue obtained is obviously negligible, or the revenue purpose of the tax may be secondary.” United States v. Sanchez, 340 U.S. 42, 44 , 71 S.Ct. 108 , 95 L.Ed. 47 (1950); accord United States v. Kahriger, 345 U.S. 22 , 27 n. 3, 28, 73 S.Ct. 510 , 97 L.Ed. 754 (1953) (holding same and sustaining federal gambling tax even though its proponents sought to hinder the activity at issue and “ ‘indulge^] the hope that the imposition of this t…

If the statute plainly violates the stated principle of the Constitution, we must so declare.” Butler, 297 U.S. at 67 , 56 S.Ct. at 320 ; see also Kahriger, 345 U.S. at 29 , 73 S.Ct. at 513 . 9 By analogy, the Commonwealth argues that the Minimum Essential Coverage Provision not only invokes rights reserved to the states, but also seeks to compel activity beyond the reach of Congress.

See Plaintiffs Supplemental Memorandum Per Court’s Order of October 7,1996 [Doc. # 29], In United States v. Kahriger, 345 U.S. 22 , 73 S.Ct. 510 , 97 L.Ed. 754 (1952), overruled on other grounds by Marchetti v. U.S., 390 U.S. 39 , 88 S.Ct. 697 , 19 L.Ed.2d 889 (1968), the Supreme Court specifically rejected the argument that the main purpose of the wagering tax at issue in this ease was to penalize illegal gambling.

See, United States v. Kahriger, 345 US 22 , 73 S Ct 510 , 97 L Ed 754 (1953).

See United States v. Kahriger, 345 U.S. 22, 31-33 , 73 S.Ct. 510 , 97 L.Ed. 754 (1953).

Compare United States v. Butler, 297 U.S. 1 (1936), with United States v. Kahriger, 345 U.S. 22 (1953).

See United States v. Kahriger, 345 U.S. 22, 27 , 73 S.Ct. 510 , 97 L.Ed. 754 (1953).

See United States v. Kahriger, 345 U.S. 22 , 73 S.Ct. 510 , 97 L.Ed. 754 , re-bearing denied 345 U.S. 931 , 73 S.Ct. 778 , 97 L.Ed. 1360 (1953); Lewis v. United States, 348 U.S. 419 , 75 S.Ct. 415 , 99 L.Ed. 475 , rehearing denied 349 U.S. 917 , 75 S.Ct. 602 , 99 L.Ed. 1250 (1955).

See also Black Grievance Committee v. Philadelphia Electric Co., 802 F.2d 648, 652 (3d Cir.1986), vacated on other grounds, 483 U.S. 1015 , 107 S.Ct. 3255 , 97 L.Ed.2d 754 (1987).

See, e.g., United States v. Price, 788 F.2d 234, 236-37 (4th Cir.1986), vacated, — U.S. -, 107 S.Ct. 3254 , 97 L.Ed.2d 754 (1987).

See, e.g., United States v. Price, 788 F.2d 234, 236-37 (4th Cir.1986), vacated, — U.S. -, 107 S.Ct. 3254 , 97 L.Ed.2d 754 (1987).

See United States v. Kahriger, 345 U.S. 22 .