In Marchetti v. United States (1967), the U.S Supreme Court ruled that certain provisions of federal laws requiring gamblers to pay occupational taxes and register with the Internal Revenue Service violated the Fifth Amendment's protection against self-incrimination. The defendant, Grosso, was convicted for not paying a federal gambling tax and failing to register as a gambler with IRS authorities. He argued that these requirements forced him to provide incriminating information about himself which could be used in state or federal prosecutions, thereby violating his Fifth Amendment rights. The court agreed with Grosso’s argument stating that such disclosures would indeed expose individuals to risks of prosecution and thus were unconstitutional under the Self-Incrimination Clause of the Fifth Amendment.

In the dissenting opinion for Marchetti v. United States, Justice Byron White argued that the majority's ruling was a departure from established precedent and an unwarranted extension of constitutional protections against self-incrimination. He contended that requiring gamblers to pay taxes on their illegal activities did not violate their Fifth Amendment rights because it did not compel them to confess to any specific crimes or provide evidence against themselves. Instead, he viewed it as a legitimate exercise of Congress' power to tax and regulate commerce. Furthermore, he disagreed with the majority's assertion that these laws were primarily intended as criminal enforcement tools rather than revenue-raising measures; in his view, they served both purposes equally well without infringing upon individual liberties.