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White v. Aronson, 302 U.S. 16 (1937)
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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.
White v. Aronson, 302 U.S. 16 (1937)
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White v. Aronson No. 20 Argued October 20, 1937 Decided November 8, 1937 302 U.S. 16
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
Syllabus
1. The term "games," as used in § 609, of the Revenue Act of 1932, does not include jigsaw picture puzzles. P. 17.
This section, headed "Tax on Sporting Goods," imposes a manufacturer’s sales tax on a wide variety of articles used in sports and games, named specifically, and generally on "games and parts of games," "and all similar articles commonly or commercially known as sporting goods."
2. It is to be presumed that Congress, in enacting § 609 of the Revenue Act of 1932, was aware that, under earlier like provisions, no tax assessments were laid on sales of puzzles, and that Congress knew that, in litigation over the question, there was proof that, in commercial usage, jigsaw puzzles were never regarded as games, but a recognized distinction was made between games and puzzles. P. 20.
3. Where there is a reasonable doubt as to the meaning of a taxing act, it should be construed most favorably to the taxpayer. Id.
87 F.2d 272 affirmed.
Certiorari, 301 U.S. 675, to review a judgment reversing a judgment of the District Court, 13 F. SUPP 913, in an action, tried without a jury, to recover money paid as taxes.
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Chicago: U.S. Supreme Court, "Syllabus," White v. Aronson, 302 U.S. 16 (1937) in 302 U.S. 16 302 U.S. 17. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=SL4PDCZPNS7H49D.
MLA: U.S. Supreme Court. "Syllabus." White v. Aronson, 302 U.S. 16 (1937), in 302 U.S. 16, page 302 U.S. 17. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=SL4PDCZPNS7H49D.
Harvard: U.S. Supreme Court, 'Syllabus' in White v. Aronson, 302 U.S. 16 (1937). cited in 1937, 302 U.S. 16, pp.302 U.S. 17. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=SL4PDCZPNS7H49D.
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