United States v. Kesterson/Opinion of the Court

This case, like U.S. v. Constantine, 296 U.S. 287, 56 S.Ct. 223, 80 L.Ed. 233, No. 40, involves the validity of section 701 of the Revenue Act of 1926 (26 USCA §§ 192, 206). 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. U.S. v. Kesterson (D.C.) 8 F.Supp. 680; Kesterson v. U.S. (C.C.A.) 76 F.(2d) 913.

For the reasons given in the opinion in No. 40 the judgment is affirmed.

Mr. Justice BRANDEIS, Mr. Justice STONE, and Mr. Justice CARDOZO, dissent for the reasons stated in Mr. Justice CARDOZO'S opinion in U.S. v. Constantine, 296 U.S. 287, 56 S.Ct. 223, 80 L.Ed. 233, No. 40.