Legal Opinion
United States v. Calamaro
Supreme Court of the United States
Decided June 17, 1957No. 304PublishedCited by 185 opinions
1Opinion of the CourtJustice Harlan
The question before us is whether the respondent, a so-called “pick-up man” in a type of lottery called the “numbers game,” is subject to the annual $50 special occupational tax enacted fey Subchapter B of Chapter 27A (Wagering Taxes) of the Internal Revenue Code of 1939, 65 Stat. 530, 26 U. S. C. § 3285 et seq.
*352As will be seen from the statute, whose material parts are printed in the margin,1 this Chapter of the 1939 Code enacts two kinds of wagering taxes: (1) An excise tax, imposed by § 3285 (d) on persons “engaged in the business of accepting wagers,” and (2) a special occupational tax,…
2Cases cited9 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Mastro Plastics Corp. v. National Labor Relations BoardSupreme Court of the United States · 1956
- Koshland v. HelveringSupreme Court of the United States · 1936
- United States v. KahrigerSupreme Court of the United States · 1953
- Federal Communications Commission v. Columbia Broadcasting System of California, Inc.Supreme Court of the United States · 1940
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3Cited by185 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Brown v. GardnerSupreme Court of the United States · 1994
- Grosso v. United StatesSupreme Court of the United States · 1968
- Ingram v. United StatesSupreme Court of the United States · 1959
- National Labor Relations Board v. Fruit & Vegetable Packers & Warehousemen, Local 760Supreme Court of the United States · 1964
180 more not listed; retrieve them via the Exa API.