United States v. Kahriger

PETITIONER: United States
RESPONDENT: Kahriger
LOCATION:

DOCKET NO.: 167
DECIDED BY: Vinson Court (1949-1953)
LOWER COURT:

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.

Question

Did the Act violate the Fifth and Tenth Amendments?