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Lewis v. United States, 348 U.S. 419 (1955)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Lewis v. United States, 348 U.S. 419 (1955)
Lewis v. United States No. 203 Argued February 3, 1955 Decided March 14, 1955 348 U.S. 419
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE DISTRICT OF COLUMBIA CIRCUIT
Syllabus
The provisions of 26 U.S.C. § 3290 and related sections, making it a federal offense to engage in the business of accepting wagers without paying the occupational tax imposed by that section, are constitutional, as applied to violations occurring in the District of Columbia, where wagering is made a crime by federal law. United States v. Kahner, 345 U.S. 22. Pp. 419-423.
(a) The statute is a valid exercise of the taxing power, and not a penalty in the guise of a tax. P. 421.
(b) As applied to petitioner in the District of Columbia, it does not violate the privilege against self-incrimination guaranteed by the Fifth Amendment. Pp. 421-423.
(c) Since petitioner had purchased no tax stamp, he is not in a position to raise the question whether the requirement of 26 U.S.C. § 3293 that the taxpayer exhibit a tax stamp in his place of business contravenes the Fourth Amendment’s ban against unreasonable search and seizure. P. 423.
94 U.S.App.D.C. ___, 214 F.2d 853, affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Lewis v. United States, 348 U.S. 419 (1955) in 348 U.S. 419 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=IK31KI5NBEPPK8M.
MLA: U.S. Supreme Court. "Syllabus." Lewis v. United States, 348 U.S. 419 (1955), in 348 U.S. 419, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=IK31KI5NBEPPK8M.
Harvard: U.S. Supreme Court, 'Syllabus' in Lewis v. United States, 348 U.S. 419 (1955). cited in 1955, 348 U.S. 419. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=IK31KI5NBEPPK8M.
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