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UNITED STATES v. KAHRIGER.

No. 167.

345 U.S. 22 (1953)

UNITED STATES v. KAHRIGER.

Supreme Court of United States.

Decided March 9, 1953.

Attorney(s) appearing for the Case

Robert L. Stern argued the cause for the United States. With him on the brief were Solicitor General Cummings, Assistant Attorney General Murray and Beatrice Rosenberg. Philip B. Perlman, then Solicitor General, was on the Statement as to Jurisdiction.

Jacob Kossman argued the cause and filed a brief for appellee.

Archie Elledge and Joe W. Johnson filed a brief for Penn et al., as amici curiae, supporting appellee.

MR. JUSTICE REED delivered the opinion of the Court.

The issue raised by this appeal is the constitutionality of the occupational tax provisions of the Revenue Act of 1951,1 which levy a tax on persons engaged in the business of accepting wagers, and require such persons to register with the Collector of Internal Revenue. The unconstitutionality of the tax is asserted on two grounds. First, it...

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