Legal Opinion
Graham v. Du Pont
Supreme Court of the United States
Decided May 21, 1923No. 846PublishedCited by 137 opinions
1Opinion of the CourtChief Justice Taft
Section 3224, Rev. Stats., provides that “ No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.” In Cheatham v. United States, 92 U. S. 85, 88; State Railroad Tax Cases, 92 U. S. 575, 613, and in Snyder v. Marks, 109 U. S. 189, 193, it was said that the system prescribed by the United States in regard to both customs duties and internal revenue taxes, of stringent measures not judicial, to collect them, with appeals to specified tribunals and suits to recover back moneys illegally exacted, was a system of corrective justice intended…
2Cases cited15 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Taylor v. SecorSupreme Court of the United States · 1876
- United States v. PhellisSupreme Court of the United States · 1921
- Hill v. WallaceSupreme Court of the United States · 1922
10 more not listed; retrieve them via the Exa API.
3Cited by137 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
132 more not listed; retrieve them via the Exa API.