Legal Opinion

Jules Hairstylists of Maryland, Inc. v. United States

District Court, D. Maryland

Decided May 12, 1967No. Civ. A. 17190PublishedCited by 23 opinions

1Opinion of the Court

NORTHROP, District Judge.

The plaintiffs, Maryland, Virginia, and District of Columbia corporations who employ beauticians in the operation of their beauty salons, seek to have this court declare Sections 3102(a) 1 and (c) 2 and 3402(k) 3 of Title 26 of the United States Code unconstitutional and to enjoin the United States and the District Director of Internal Revenue of Maryland . from enforcing them. The plaintiffs allege that these provisions and the Internal Revenue Service regulations pursuant thereto 4 are ambiguous, arbitrary, discriminatory, invalid, and offensive to the Fifth…

2Cases cited14 opinions

  1. Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
  2. Ex Parte McCardleSupreme Court of the United States · 1869
  3. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  4. United States v. LeeSupreme Court of the United States · 1882
  5. Steward MacHine Co. v. DavisSupreme Court of the United States · 1937

9 more not listed; retrieve them via the Exa API.

3Cited by23 opinions

  1. Bob Jones University v. SimonSupreme Court of the United States · 1974
  2. Hutchinson v. United StatesCourt of Appeals for the Ninth Circuit · 1982
  3. McGlotten v. ConnallyDistrict Court, District of Columbia · 1972
  4. Chandler v. Perini Power Constructors, Inc.District Court, D. New Hampshire · 1981
  5. Eighth Street Baptist Church, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1970

18 more not listed; retrieve them via the Exa API.

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