United States v. Constantine | ||||||
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Supreme Court of the United States |
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Argued November 14, 1935 Decided December 9, 1935 |
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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 |
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Prior history | Cert. to the Circuit Court of Appeals for the Fifth Circuit | |||||
Court membership | ||||||
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Case opinions | ||||||
Majority | Roberts, joined by Hughes, Van Devanter, McReynolds, Brandeis, Sutherland, Butler, Stone | |||||
Dissent | Cardozo | |||||
Laws applied | ||||||
Revenue Act of 1926 |
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 it down as an attempt to regulate an activity through taxation.