Lewis v. United States, 214 F.2d 853 (D.C. Cir. 1954)
Annotate this CaseDecided June 10, 1954
Mr. Walter E. Gallagher, Washington, D. C., with whom Mr. Myron G. Ehrlich, Washington, D. C., was on the brief, for appellant.
Mr. Lewis A. Carroll, Asst. U. S. Atty., Washington, D. C., with whom Messrs. Leo A. Rover, U. S. Atty., and Kenneth D. Wood and Alexander L. Stevas, Asst. U. S. Attys., Washington, D. C., were on the brief, for appellee.
Before EDGERTON, BAZELON and WASHINGTON, Circuit Judges.
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.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
