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COMBS v. SNYDER

November 29, 1951

COMBS
v.
SNYDER, As Secretary of the Treasury et al.



Per Curiam

See 72 S. Ct. 562.

The plaintiff seeks an injunction to restrain enforcement of Chapter 27A of the Internal Revenue Code, enacted October 20, 1951 by Public Law No. 183, Section 471, 82nd Cong., 1st Sess., 26 U.S.C.A. § 3285. This Chapter imposes a 10 per cent excise tax on wagers, as defined, and an occupational stamp tax of $ 50 a year on persons liable for the excise tax. It requires such persons to register their names, residences, and places of business, and the names and residences of persons who receive wagers for them or for whom they receive wagers. Violation of the Act exposes the violator to criminal penalties.

 The plaintiff's complaint states in substance that he desires to engage in the business covered by the Act. It states that he has tendered $ 50 and applied for the stamp which would evidence his compliance with the Act. The stamp has not been issued because he has declined to make some of the required disclosures. His complaint alleges that these disclosures, if made, would expose him to criminal penalties. It also alleges that the Act is unconstitutional.

19511129

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