Jo Rae Vasilinda v. United States

The plaintiff-appellant, Jo Rae Vasi-linda, brought this suit to enjoin the collection of a $300 excise tax assessed against her as a tax on the transfer of marijuana. She contends that the payment of the tax would abridge her privilege against self-incrimination. The district court dismissed the complaint, holding that the collection of the tax would not violate the fifth amendment, and that the injunction suit was barred by the Tax Injunction Act, 26 U.S.C. § 7421(a) (1970). We affirm.

In a line of recent cases beginning with Marchetti v. United States, 1968, 390 U.S. 39, 88 S.Ct. 697, 19…