Page v. Regents of University System of Georgia

On the former appeal of this cause I dissented 1 from the majority view that the 14-cent per ticket the athletic associations had collected from purchasers of admission tickets to intercollegiate football games, in addition to the $1.36 charged for admission, had not been collected as a tax, and that a temporary injunction would lie to prevent its summary collection. I thought then, I *894think now, that the money was collected as taxes, and that without regard to whether the government or the Regents 'should he ultimately declared entitled to it, section 1543, 26 U.S.C.A., forbade the issuance…