United States v. Kahriger

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United States v. Kahriger (1953)

What the case was about
- The Supreme Court considered whether the federal occupational tax in the Revenue Act of 1951 on people who work in gambling (accepting wagers) was constitutional.
- The question was whether Congress could penalize intrastate gambling by imposing a tax, and whether this violated the Constitution or the Fifth Amendment.

The ruling
- The Court held that the occupational tax on gambling was constitutional. It said Congress may use the tax power to regulate activities by raising revenue and encouraging or discouraging behavior, as long as the penalties are not something other than a tax.
- The Court also ruled that the 1951 Act did not violate the Fifth Amendment protection against self-incrimination.

Who wrote and who disagreed
- Majority opinion written by Justice Reed (joined by Chief Justice Vinson and Justices Jackson, Burton, Clark, and Minton).
- There was a concurring opinion by Justice Jackson.
- Dissenters included Justice Black (joined by Justice Douglas) and Justice Frankfurter (joined by Douglas, in part).

Constitutional basis
- Based on Congress’s power to tax under Article I, Section 8, and related constitutional provisions of that era.
- The Revenue Act of 1951 was upheld as a valid use of the taxing power.

What happened afterward
- The holding on the Fifth Amendment self-incrimination was later overruled by Marchetti v. United States (1968), which changed how similar gambling-related tax provisions were treated.

Notes
- The decision was part of the Vinson Court.