Dissent Cardozo | Date decided 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 Majority Roberts, joined by Hughes, Van Devanter, McReynolds, Brandeis, Sutherland, Butler, Stone Ruling court Supreme Court of the United States People also search for United States v. Kahriger | ||
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."
References
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