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Iselin v. United States, 270 U.S. 245 (1926)
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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.
Iselin v. United States, 270 U.S. 245 (1926)
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Iselin v. United States No. 119 Argued January 12, 1926 Decided March 1, 1926 270 U.S. 245
APPEAL FROM THE COURT OF CLAIMS
Syllabus
1. Par. 3 of § 800(a) of Revenue Act of 1918, laying taxes on theater and opera tickets sold at newstands, hotels, etc., for more than the "established price" at the ticket office of the theater or opera house, held inapplicable to sale by a stockholder of box tickets, issued as an incident of his investment in an opera house company, which were not sold at the box-office and for which there was no established price. P. 247.
2. A statute imposing taxes with particularity, and in plain, unambiguous language, cannot be enlarged by construction to cover other cases omitted through presumable inadvertence of the legislature. P. 250.
3. An administrative practice which enlarges the scope of an unambiguous statute, and which is neither uniform, general, nor long continued, cannot be given legal force or effect, nor be accepted as a reason why subsequent reenactment of the statute without change should be taken as a legislative interpretation of its original meaning as justifying such practice. P. 251.
59 Ct.Cls. 654 reversed.
Appeal from a judgment of the Court of Claims rejecting a claim for money paid by Georgine Iselin, under protest, as a tax on receipts from sale of admissions to an opera box.
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Chicago: U.S. Supreme Court, "Syllabus," Iselin v. United States, 270 U.S. 245 (1926) in 270 U.S. 245 270 U.S. 246. Original Sources, accessed December 11, 2024, http://www.originalsources.com/Document.aspx?DocID=95GZGF816VRBTK2.
MLA: U.S. Supreme Court. "Syllabus." Iselin v. United States, 270 U.S. 245 (1926), in 270 U.S. 245, page 270 U.S. 246. Original Sources. 11 Dec. 2024. http://www.originalsources.com/Document.aspx?DocID=95GZGF816VRBTK2.
Harvard: U.S. Supreme Court, 'Syllabus' in Iselin v. United States, 270 U.S. 245 (1926). cited in 1926, 270 U.S. 245, pp.270 U.S. 246. Original Sources, retrieved 11 December 2024, from http://www.originalsources.com/Document.aspx?DocID=95GZGF816VRBTK2.
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