In the case of Kenner v. United States, the Supreme Court was asked to decide whether the United States government had the right to tax the proceeds of a lottery. The plaintiff, John Kenner, had purchased a lottery ticket in the District of Columbia and had won a prize of $1,000. He then sued the United States government, claiming that the tax imposed on his winnings was unconstitutional. The Supreme Court held that the tax was constitutional, finding that the lottery was a form of gambling and that the government had the right to tax the proceeds of such activities. The Court noted that the lottery was a form of gambling and that the government had the right to impose taxes on such activities. The Court also noted that the tax was not a penalty, but rather a means of raising revenue. The Court also held that the tax was not a violation of the Due Process Clause of the Fifth Amendment, as the tax was not arbitrary or oppressive. The Court noted that the tax was imposed on all lottery winners, regardless of their financial status, and that the tax was not excessive. In conclusion, the Supreme Court held that the tax imposed on the proceeds of the lottery was constitutional and did not violate the Due Process Clause of the Fifth Amendment.

Justice Harlan delivered the dissenting opinion in Kenner v. United States, arguing that Congress had no authority to pass a law that would allow for the seizure of property without due process of law. He argued that this was an unconstitutional exercise of power and violated the Fifth Amendment's guarantee against deprivation of life, liberty or property without due process. Furthermore, he argued that it was not within Congress' power to create such a law as it did not fall under any enumerated powers granted by Article I Section 8 of the Constitution. Justice Harlan concluded his dissent by stating "the right secured by this amendment is one which should be jealously guarded; and if its protection can be withdrawn from any class or description whatever, then there is an end put to all constitutional limitations upon legislative action."