SELIGMAN v. BOWERS


4 F.2d 1011 (1925)

SELIGMAN v. BOWERS, Collector of Internal Revenue, et al.

District Court, S. D. New York.

April 28, 1925.


Attorney(s) appearing for the Case

Roscoe C. Harper, of New York City (Sol A. Herzog, of New York City, of counsel), for plaintiff.

Emory R. Buckner, U. S. Atty., of New York City (Ward Bonsall, Sp. Atty., of Washington, D. C., of counsel), for defendants.


KNOX, District Judge.

"Of course Congress may tax what it also forbids," said the Supreme Court in United States v. Stafoff, 260 U.S. 477, 43 S.Ct. 197, 67 L. Ed. 358, citing United States v. Yuginovich, 256 U.S. 462, 41 S.Ct. 551, 65 L. Ed. 1043. That Congress did intend to tax certain forbidden things and to impose drastic penalties in connection with their commission is quite apparent from section 35 of the National Prohibition Act...

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