DOCKET NO.: 167
DECIDED BY: Vinson Court (1949-1953)
ARGUED: Dec 16, 1952 / Dec 17, 1952
DECIDED: Mar 09, 1953
Facts of the case
In 1951, Congress adopted the Gamblers’ Occupational Tax Act which required gamblers to register with the Collector of Internal Revenue and levied a tax on their gambling income.
Did the Act violate the Fifth and Tenth Amendments?