United States v. Doremus
| United States v. Doremus | |
|---|---|
| Argued January 16, 1919 Decided March 3, 1919 | |
| Full case name | United States v. Doremus |
| Citations | 249 U.S. 86 (more) 39 S. Ct. 214 |
| Case history | |
| Prior | 246 F. 958 (W.D. Tex. 1918) |
| Holding | |
| Excise taxes are a valid use of federal power, even when they are enacted to regulate in areas also governed by state police power | |
| Court membership | |
| |
| Case opinions | |
| Majority | Day, joined by Holmes, Pitney, Brandeis, Clarke |
| Dissent | White, joined by McKenna, Van Devanter, McReynolds |
| Laws applied | |
| Harrison Narcotics Tax Act and Taxing and Spending Clause | |
United States v. Doremus, 249 U.S. 86 (1919), was a decision of the US Supreme Court upholding the Harrison Narcotics Tax Act as a valid use of a federal power under the Taxing and Spending Clause.