Case: UNITED STATES v. KESTERSON et al.
Abbreviation: United States v. Kesterson
Decision Date: 1935-12-09
Docket Number: No. 46
Citation: 296 U.S. 299
Volume: 296
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: UNITED STATES v. KESTERSON et al.
Judges: Mr. Justice Brandéis, Mr. Justice Stone and Mr. Justice Cardozo dissent for the reasons stated in Mr. Justice Cardozo’s opinion in United States v. Constantine, ante, p. 287.
Pages: 299–300

Head Matter:
UNITED STATES v. KESTERSON et al.
No. 46.
Submitted November 14, 1935.
Decided December 9, 1935.
Mr. Gordon Dean, with whom Solicitor General Reed, Assistant Attorney General Keenan and Messrs. Mahlon D. Kiefer and W. Marvin Smith were on the brief, submitted for the United States.
Mr. Frank Hickman submitted for respondents.

Opinion:
Mr. Justice Roberts
delivered the opinion of the Court.
This case, like the case next preceding, involves the validity of § 701 of the Revenue Act of 1926. The Circuit Court of Appeals reversed judgments of conviction under an indictment charging engaging in the business of a retail liquor dealer contrary to the laws of Oklahoma on August 17, 1934. 8 F. Supp. 680; 76 F. (2d) 913.
For the reasons given in the opinion in the other case the judgment is Affirmed.
Mr. Justice Brandéis, Mr. Justice Stone and Mr. Justice Cardozo dissent for the reasons stated in Mr. Justice Cardozo's opinion in United States v. Constantine, ante, p. 287.