Dodge v. Osborn
Supreme Court of the United States
APPEAL FROM THE COURT OF APPEALS OF THE DISTRICT OF COLUMBIA. The facts, which involve the jurisdiction of the District' Court of suits brought to restrain the collection of taxes and the construction and application of §§ 3220, 3224, 3226 and 3227, Rev. Stat., are stated in the’opinion.
1Opinion of the CourtChief Justice White
The appellants filed their' bill in the Supreme Court of the District of Columbia against the Commissioner of Internal Revenue to enjoin the assessment and collection of the taxes imposed by the Income Tax section Of the Tariff Act of October 3,1913, c. 16¿ § II, 38 Stat. 166,181, and especially .the surtaxes therein provided for on the ground that the statute was void for repugnancy to the Constitution of the United States. The case is here on appeal from the judgment of the court below affirming the action of the trial court in sustaining a motion to dismiss the complaint for want of…
2Cases cited4 opinions
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Snyder v. MarksSupreme Court of the United States · 1883
- Shelton v. PlattSupreme Court of the United States · 1891
- Pittsburgh &C. Railway v. Board of Public WorksSupreme Court of the United States · 1898
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- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Flora v. United StatesSupreme Court of the United States · 1958
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