|
|
Gorham Mfg. Co. v. Wendell, 261 U.S. 1 (1923)
Contents:
Show Summary
Hide Summary
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.
Gorham Mfg. Co. v. Wendell, 261 U.S. 1 (1923)
Gorham Manufacturing Company v. Wendell No.196 Argued on return to rule to show cause January 22, 1923 Decided February 19, 1923 261 U.S. 1
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF NEW YORK
Syllabus
1. In proceedings in the federal courts to enjoin state officials from collecting a tax alleged to violate the federal Constitution, the successors of such officials may be substituted as parties when such substitutions are permitted in the courts of the state. P. 3.
2. In view of the New York practice, and the consent of the parties substituted, held that the State Tax Commission might be substituted for the State Comptroller, whose functions have been transferred to it, and the State Attorney General for his predecessor in that office. P. 5.
This case is here on an appeal from a decree of the District Court (274 F. 975) dismissing upon the merits a suit brought by the appellant against the Comptroller and the Attorney General of the State of New York to enjoin them from collecting a tax and penalties. The matters now disposed of arose upon motions for substitution of parties and a rule to show cause why the case should not be dismissed as to the Comptroller. See 260 U.S. 708.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Gorham Mfg. Co. v. Wendell, 261 U.S. 1 (1923) in 261 U.S. 1 261 U.S. 2. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=NL3TWX7L1LSPJ71.
MLA:
U.S. Supreme Court. "Syllabus." Gorham Mfg. Co. v. Wendell, 261 U.S. 1 (1923), in 261 U.S. 1, page 261 U.S. 2. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=NL3TWX7L1LSPJ71.
Harvard:
U.S. Supreme Court, 'Syllabus' in Gorham Mfg. Co. v. Wendell, 261 U.S. 1 (1923). cited in 1923, 261 U.S. 1, pp.261 U.S. 2. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=NL3TWX7L1LSPJ71.
|