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Moore v. Mitchell, 281 U.S. 18 (1930)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Moore v. Mitchell, 281 U.S. 18 (1930)
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Moore v. Mitchell No. 79 Argued January 14, 1930 Decided February 24, 1930 281 U.S. 18
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
A state tax officer, claiming only by virtue of his office and authorized only by the laws of his state, has no legal capacity to sue, for the collection of taxes due to his state, in a federal court in another state. P. 23.
30 F.2d 600 affirmed.
Certiorari, 279 U.S. 834, to review a judgment of the circuit court of appeals which affirmed a judgment of the district court, 28 F.2d 997, dismissing the complaint in an action to recover delinquent taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," Moore v. Mitchell, 281 U.S. 18 (1930) in 281 U.S. 18 281 U.S. 19–281 U.S. 22. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=DXLE4DD1D96YV55.
MLA:
U.S. Supreme Court. "Syllabus." Moore v. Mitchell, 281 U.S. 18 (1930), in 281 U.S. 18, pp. 281 U.S. 19–281 U.S. 22. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=DXLE4DD1D96YV55.
Harvard:
U.S. Supreme Court, 'Syllabus' in Moore v. Mitchell, 281 U.S. 18 (1930). cited in 1930, 281 U.S. 18, pp.281 U.S. 19–281 U.S. 22. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=DXLE4DD1D96YV55.
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