United States v. Kahriger
Encyclopedia
United States v. Kahriger, 345 U.S. 22
(1953), was a United States Supreme Court
ruling that held certain provisions of the Revenue Act of 1951
were constitutional, in particular sections related to an occupational tax on persons involved in gambling
.
Case citation
Case citation is the system used in many countries to identify the decisions in past court cases, either in special series of books called reporters or law reports, or in a 'neutral' form which will identify a decision wherever it was reported...
(1953), was a United States Supreme Court
Supreme Court of the United States
The Supreme Court of the United States is the highest court in the United States. It has ultimate appellate jurisdiction over all state and federal courts, and original jurisdiction over a small range of cases...
ruling that held certain provisions of the Revenue Act of 1951
Revenue Act of 1951
The United States Revenue Act of 1951 temporarily increased individual income tax rates through 1953, and temporarily raised corporate tax rates 5 percentage points through March 31, 1954....
were constitutional, in particular sections related to an occupational tax on persons involved in gambling
Gambling
Gambling is the wagering of money or something of material value on an event with an uncertain outcome with the primary intent of winning additional money and/or material goods...
.