United States v. Nadler

GOODMAN, District Judge.

In a two count, information, the United States Attorney charges defendant with the violation of 26 U.S.C. § 2707(b). Count one charges failure to pay the occupational tax on wagering imposed by 26 U.S.C. § 3290. Count two charges failure to register as required by 26 U.S.C. § 3291.

Defendant moves to dismiss the information upon the principal ground that § 3290 and § 3291 violate'the-Tenth Amendment to the Constitution. 1 His contention is one that has been frequently urged in attacking-other taxing statutes, namely, that the Con-gress, under the pretext of its taxing…