Regents of University System of Georgia v. Page

HUTCHESON, Circuit Judge (dissenting).

As stated in the majority opinion, plaintiff’s suit was “in equity, to restrain the collection of taxes upon the payment of admissions to athletic games.” This being so, I think it inescapable that its maintenance was forbidden by section 3224, Rev. Stat, U.S.C.A., title 26, § 154 (now 26 U.S. C.A. § 1543), and that the District Judge was right in refusing the restraining order and dismissing the bill.

I cannot agree with the majority that there are any special circumstances in this case which, within Miller v. Standard Nut Margarine Co., 284 U.S. 498, 52…