United States v. Kahriger, 345 U.S. 22 (1953), was a United States Supreme Court ruling that held certain provisions of the Revenue Act of 1951 were constitutional, in particular sections related to an occupational tax on persons involved in gambling.

[1] The Supreme Court ruled that the Congressional purpose of penalizing intrastate gambling under the guise of imposing a tax did not violate the Constitution by infringing the police power reserved to the states.

"[2] The Supreme Court also ruled that the 1951 Revenue Act did not violate the Fifth Amendment privilege against self-incrimination.

However, this holding was later overruled by the Court in Marchetti v. United States.

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