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United States v. Calamaro, 354 U.S. 351 (1957)
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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.
United States v. Calamaro, 354 U.S. 351 (1957)
United States v. Calamaro No. 304 Argued March 4, 1957 Decided June 17, 1957 354 U.S. 351
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
A so-called "pick-up man" in a type of lottery called the "numbers game," who has no proprietary interest in the enterprise and acts merely as a messenger transmitting records of wagers from the "writer" (an agent who accepts wagers from the bettors) to the "banker" (the principal for whom the wagers are accepted), is not "engaged in receiving wagers for or on behalf of any person" within the meaning of Subchapter B of Chapter 27A of the Internal Revenue Code of 1939, 26 U.S.C. (1952 ed.) § 3290, and, therefore, is not subject to the annual $50 special occupational tax imposed by that Subchapter. Pp. 351-360.
236 F.2d 182 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Calamaro, 354 U.S. 351 (1957) in 354 U.S. 351 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=ZMC5NG5E5MJXR11.
MLA: U.S. Supreme Court. "Syllabus." United States v. Calamaro, 354 U.S. 351 (1957), in 354 U.S. 351, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ZMC5NG5E5MJXR11.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Calamaro, 354 U.S. 351 (1957). cited in 1957, 354 U.S. 351. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=ZMC5NG5E5MJXR11.
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