Facts of the Case

In 1951, Congress adopted the Gamblers' Occupational Tax Act which required gamblers to register with the Collector of Internal Revenue and levied a tax on their gambling income.

Question

Did the Act violate the Fifth and Tenth Amendments?

Conclusion

The Court upheld the law. Justice Reed argued that the law did not violate a person's Fifth Amendment right against self-incrimination because under its registration provisions, individuals were "not compelled to confess to acts already committed." The statute simply informed people who wanted to "engage in the business of wagering" that they would be required to "fulfill certain conditions." The Tenth Amendment was not offended as Reed found that the tax produced revenue and was not inconsistent with similar taxes which the Court had previously approved.