...says, 'Is that so? I will put him out of business.' " Opinion of the Court. 345 US It is conceded that a federal excise tax does not cease to be valid merely...invalid because the revenue obtained is negligible. Appellee, however, argues that the sole purpose of the statute is to penalize only illegal gambling...

...says, 'Is that so? I will put him out of business.' " Opinion of the Court. 345 US It is conceded that a federal excise tax does not cease to be valid merely...invalid because the revenue obtained is negligible. Appellee, however, argues that the sole purpose of the statute is to penalize only illegal gambling...

...(tax on firearms) ; United States v. Sanchez, 340 US 42 (tax on marihuana) . [28] It is conceded that a federal excise tax does not cease to be valid merely...invalid because the revenue obtained is negligible. Appellee, however, argues that the sole purpose of the statute is to penalize only illegal gambling...

...reviewing the utilization of particular Federal gambling statutes, it is necessary to determine if the body of Federal gambling law taken as a whole interferes...Nor is the tax invalid because the revenue obtained Es negligible." Even the intent of Congress "to curtail and hinder" the activity subject to the tax...

...sustained a federal occupational tax on gamblers. For the majority, Justice Stanley Reed reasoned that "a federal excise tax does not cease to be valid merely...the activities taxed. Nor is the tax invalid because 8- United States v. Lopez, 514 US 549, 556(1995). 81 Eugene Gressman, "Frank Murphy," in Leonard M....

...render it unconstitutional. 'A federal excise tax does not cease to be valid', said Mr Justice Reed, 'merely because it discourages or deters the activities taxed. Nor is the tax invalid merely because the revenue obtained is negligible. . . . The instant tax has a regulatory effect. But...