United States v. Constantine

United States v. Constantine

Argued November 14, 1935
Decided December 9, 1935
Full case name United States v. Constantine
Citations

296 U.S. 287 (more)

56 S. Ct. 223; 80 L. Ed. 233; 1935 U.S. LEXIS 577; 35-2 U.S. Tax Cas. (CCH) P9655; 36-1 U.S. Tax Cas. (CCH) P9009; 16 A.F.T.R. (P-H) 1137; 1935 P.H. P2159
Prior history Cert. to the Circuit Court of Appeals for the Fifth Circuit
Court membership
Case opinions
Majority Roberts, joined by Hughes, Van Devanter, McReynolds, Brandeis, Sutherland, Butler, Stone
Dissent Cardozo
Laws applied
Revenue Act of 1926

United States v. Constantine, 296 U.S. 287 (1935) was a case before the United States Supreme Court that concerned liquor laws and taxation. Congress placed a tax on liquor dealers who violate state liquor laws. The Court struck down the relevant portion of the Revenue Act of 1926 as an attempt to punish a state violation through taxation.

National Federation of Independent Business v. Sebelius referenced the logic in this decision to determine whether the Affordable Care Act was a penalty or tax in terms of the Constitution. The Court held that it was a tax by "[d]isregarding the designation of the exaction, and viewing its substance and application."

See also

External links

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