Lewis v. United States

214 F.2d 853, 94 U.S. App. D.C. 205, 45 A.F.T.R. (P-H) 1841, 1954 U.S. App. LEXIS 4743

• Court: Court of Appeals for the D.C. Circuit
• Decided: June 10, 1954
• Docket: 12009_1
• Status: Published

Opinion

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.