United States v. Constantine

United States v. Constantine
Supreme Court of the United States
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
Court membership
Chief Justice Charles E. Hughes Associate Justices Willis Van Devanter · James C. McReynolds Louis Brandeis · George Sutherland Pierce Butler · Harlan F. Stone Owen J. Roberts · Benjamin N. Cardozo
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 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."

See also

• List of United States Supreme Court cases, volume 296

External links

• U.S. v Constantine at findlaw.com