United States v. Constantine
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.
| 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) ¶ 9655; 36-1 U.S. Tax Cas. (CCH) ¶ 9009; 16 A.F.T.R. (P-H) 1137; 1935 P.H. P2159 |
| Case history | |
| Prior | 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 | |
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."
External links
- Text of United States v. Constantine, 296 U.S. 287 (1935) is available from: Findlaw Google Scholar Justia
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