United States v. Kahriger
United States Supreme Court
345 U.S. 22 (1953)
Relevant factsFree
The Revenue Act of 1951 taxed people in the business of accepting wagers and required them to register with the government. Kahriger (defendant), who was involved in illegal wagering, failed to register or pay the tax. He challenged the Act, arguing its true purpose was to regulate intrastate gambling that Congress had no independent power to regulate, violating the Tenth Amendment.
IssueFree
Whether a revenue-producing tax is invalid if the purpose for the tax is regulatory.
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