| 词条 | United States v. Constantine |
| 释义 |
|Litigants=United States v. Constantine |ArgueDate=November 14 |ArgueYear=1935 |DecideDate=December 9 |DecideYear=1935 |FullName=United States v. Constantine |USVol=296 |USPage=287 |ParallelCitations=56 S. Ct. 223; 80 L. Ed. 233; 1935 U.S. LEXIS 577; 35-2 U.S. Tax Cas. (CCH) ¶ 9655; 36-1 U.S. Tax Cas. (CCH) ¶ 9009; 16 A.F.T.R. (P-H) 1137; 1935 P.H. P2159 |Prior=Cert. to the Circuit Court of Appeals for the Fifth Circuit |Subsequent= |Holding= |SCOTUS=1932-1937 |Majority=Roberts |JoinMajority=Hughes, Van Devanter, McReynolds, Brandeis, Sutherland, Butler, Stone |Dissent=Cardozo |LawsApplied=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
External links
| case = United States v. Constantine, {{ussc|296|287|1935|el=no}} | courtlistener = | findlaw = https://caselaw.findlaw.com/us-supreme-court/296/287.html | googlescholar = https://scholar.google.com/scholar_case?case=10826903336271076092 | justia =https://supreme.justia.com/cases/federal/us/296/287/{{SCOTUS-case-stub}} 4 : United States Supreme Court cases|1935 in United States case law|United States taxation and revenue case law|United States Supreme Court cases of the Hughes Court |
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