Lewis v. United States (348 U.S. 419)/Dissent Frankfurter

Mr. Justice FRANKFURTER, dissenting.

In view of the recentness of the decision in United States v. Kahriger, 345 U.S. 22, 73 S.Ct. 510, 97 L.Ed. 754, and my continuing disagreement with the constitutional views which it expressed, I cannot acquiesce in this decision. Indeed, this case only emphasizes the difficulties which I found in Kahriger, for here we are concerned with a spurious use of the taxing power as a means of facilitating prosecution of federal offenses.