Legal Opinion
Huston v. Iowa Soap Co.
Court of Appeals for the Eighth Circuit
Decided September 8, 1936No. 10606PublishedCited by 21 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
The appellee, Iowa Soap Company, an Iowa corporation, brought this suit in the District Court against the appellant, Huston, as collector of internal revenue for the district of Iowa, for an injunction to restrain the collection of processing taxes under section 602½(a) of the Revenue Act of 1934, 26 U.S.C.A. § 999(a). A preliminary injunction was requested. The defendant moved to dismiss the bill of complaint on the grounds (1) that the court is without jurisdiction to restrain or enjoin the collection of the taxes or to hear and determine the 'issues because:
“1.…
2Cases cited37 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Taylor v. SecorSupreme Court of the United States · 1876
- Burton v. United StatesSupreme Court of the United States · 1905
- Matthews v. RodgersSupreme Court of the United States · 1932
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
32 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Kaus v. HustonCourt of Appeals for the Eighth Circuit · 1941
- Kaus v. HustonDistrict Court, N.D. Iowa · 1940
- Chesapeake & Potomac Telephone Co. v. City of Newport NewsSupreme Court of Virginia · 1952
- Allen v. SheltonCourt of Appeals for the Fifth Circuit · 1938
- Berry v. WestoverDistrict Court, S.D. California · 1947
16 more not listed; retrieve them via the Exa API.