United States v. Constantine
|United States v. Constantine|
|Argued November 14, 1935
Decided December 9, 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|
|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 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."
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