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Wainer v. United States, 299 U.S. 92 (1936)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Wainer v. United States, 299 U.S. 92 (1936)
Wainer v. United States No. 51 Argued October 12, 1936 Decided November 9, 1936 299 U.S. 92
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
1. Federal statutes taxing the carrying on of the wholesale liquor business and imposing penalties for so doing without the payment of the tax were not in direct conflict with the National Prohibition Act and were reenacted by the Act of November 23, 1921, the "Willis-Campbell Act." P. 93.
2. Such a tax is not a licensing of the liquor business, but is an excise upon the doing of it, whether lawfully or unlawfully. Id.
82 F.2d 305 affirmed.
Certiorari, 298 U.S. 652, to review the affirmance of a sentence for dealing in liquor without having paid the special tax.
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Chicago:
U.S. Supreme Court, "Syllabus," Wainer v. United States, 299 U.S. 92 (1936) in 299 U.S. 92 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=72C6NI4KX6H7PSZ.
MLA:
U.S. Supreme Court. "Syllabus." Wainer v. United States, 299 U.S. 92 (1936), in 299 U.S. 92, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=72C6NI4KX6H7PSZ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Wainer v. United States, 299 U.S. 92 (1936). cited in 1936, 299 U.S. 92. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=72C6NI4KX6H7PSZ.
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