Robbins v. Freeland
U.S. Circuit Court for the District of Eastern New York
This action was commenced in the supreme court of the state of Newr York, on a motion made for an injunction restraining the defendant, who is collector of internal revenue for the First district, from collecting the tax on the income of the plaintiff, and an order was made by Judge Gilbert for the defendant to show cause why the injunction should not be made permanent. The case was afterward removed by writ of certio-rari into the United States court.
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This action was commenced in the supreme court of the state of Newr York, on a motion made for an injunction restraining the defendant, who is collector of internal revenue for the First district, from collecting the tax on the income of the plaintiff, and an order was made by Judge Gilbert for the defendant to show cause why the injunction should not be made permanent. The case was afterward removed by writ of certio-rari into the United States court. The following points were made by Mr. Winslow in support of the motion: I. The tax which was assessed upon the' income, profits and gains of…
1Opinion of the Court
BENEDICT, District Judge,
said that the court was clearly forbidden by this section of the act from entertaining this motion, and the motion for injunction was denied.
After this decision there is nothing left for taxpayers who wish to engage in legal' proceedings to avoid the tax on their incomes except to pay the tax under protest, and an appeal will have to be made to the internal revenue commissioner and suits brought to recover the money.
2Cited by4 opinions
- Snyder v. MarksSupreme Court of the United States · 1883
- Rieder v. RoganDistrict Court, S.D. California · 1935
- Kensett v. StiversU.S. Circuit Court for the District of Southern New York · 1880
- Dodge v. OsbornCourt of Appeals for the D.C. Circuit · 1915