Legal Opinion
Union Pac. R. v. Board of Com'rs
Court of Appeals for the Eighth Circuit
Decided February 12, 1915No. 4136PublishedCited by 12 opinions
Appeal from the District Court of the United States for the District of Colorado; Robert E. Lewis, Judge. On motion for rehearing.
1Opinion of the Court
AMIDON, District Judge.
In a carefully prepared petition for re - hearing the following passage from the opinion filed herein is quoted;
“Is the remedy given by section 5750 adequate? It is difficult to follow the reasoning which'would hold that it is not adequate. The evil caused by suits in equity to restrain the collection of taxes is grave, and has often been set forth by courts. Dows v. Chicago, 11 Wall. 108, 112, 20 L. Ed. 65; State Railroad Tax Cases, 92 U. S. 575, 23 L. Ed. 663; Indiana Manufacturing Co. v. Koehue, 188 U. S. 681, 23 Sup. Ct. 452, 47 L. Ed. 651; Boise Artesian Water Co.…
2Cases cited25 opinions
- Smyth v. AmesSupreme Court of the United States · 1898
- Taylor v. SecorSupreme Court of the United States · 1876
- Smyth v. Ames; Smyth v. Smith; Smyth v. HigginsonSupreme Court of the United States · 1898
- Payne v. HookSupreme Court of the United States · 1869
- Dows v. City of ChicagoSupreme Court of the United States · 1871
20 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- Oswego Falls Corp. v. CommissionerUnited States Board of Tax Appeals · 1932
- Aetna Life Ins. Co. of Hartford, Conn. v. MaxwellCourt of Appeals for the Fourth Circuit · 1937
- Beechwood Securities Corp. v. Associated Oil Co.Court of Appeals for the Ninth Circuit · 1939
- Board of Commissioners v. DohertySupreme Court of Colorado · 1946
7 more not listed; retrieve them via the Exa API.