LEWIS
v.
UNITED STATES
LEWIS
UNITED STATES
214 F.2d 853
United States Court of Appeals for the District of Columbia (1954)
Positive Treatment
Cited by 3 cases
Opinion of the Court
PER CURIAM.
This is an appeal from a decision of the Municipal Court of Appeals, holding that the occupational tax imposed by Chapter 27A of the Internal Revenue Code, 26 U.S.C. § 3290 (1952), on the business of accepting wagers, is constitutional in its application to the District of Columbia. United States v. Lewis, D.C.Mun.App.1953, 100 A. 2d 40. That decision is clearly correct, in view of United States v. Kahriger, 345 U.S. 22, 73 S.Ct. 510, 97 L.Ed. 754, rehearing denied, 1953, 345 U.S. 931, 73 S.Ct. 778, 97 L.Ed. 1360. “Of course Congress may tax what it also forbids.” United States v. Stafoff, 1923, 260 U.S. 477 at page 480, 43 S.Ct. 197 at page 199, 67 L.Ed. 358.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Lewis v. United States, 348 U.S. 419 (U.S. 1955)
-
In re Est. of Florence Voelzel Kerr v. Kerr, 433 F.2d 479 (D.C. Cir. 1970)
Authorities Cited
- United States v. Kahriger, 345 U.S. 22 (U.S. 1953)
- United States v. Stafoff, 260 U.S. 477 (U.S. 1923)
- Shotkin v. Stangard-Dickerson Corp., 345 U.S. 931 (U.S. 1953)
- Cent. R.R. Co. of N.J. v. Dep't of Pub. Utils., 345 U.S. 931 (U.S. 1953)