|
|
Allen v. Regents, 304 U.S. 439 (1938)
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.
Allen v. Regents, 304 U.S. 439 (1938)
MR. JUSTICE STONE, concurring in the result.
Congress, by R.S. § 3224, has declared that "No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court." While I agree with the decision of the Court on the merits, I am not persuaded that this statute does not mean what it says, or that the suit is not one to restrain collection of the tax. I can only conclude, as I did in Miller v. Standard Nut Margarine Co., 284 U.S. 498, 511, that the statute deprived the District Court of jurisdiction to entertain respondent’s suit, and that the judgment should be reversed with direction that the cause be dismissed.
1.
Sec. 502(a). Every person receiving any payments for such admission, dues, or fees shall collect the amount of the tax imposed by section 500 or 501 from the person making such payments. Every club or organization having life members shall collect from such members the amount of the tax imposed by section 501. Such persons shall make monthly returns under oath, in duplicate, and pay the taxes so collected to the collector of the district in which the principal office or place of business is located.
U.S.C. Title 26, §§ 955, 956, 44 Stat. 93.
2.
Sec. 607. Enforcement of Liability for Taxes Collected. Whenever any person is required to collect or withhold any internal revenue tax from any other person and to pay such tax over to the United States, the amount of the tax so collected or withheld shall be held to be a special fund in trust for the United States. The amount of such fund shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose.
U.S.C. Title 26, § 1551.
3.
Sec. 3224. No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.
U.S.C. Title 26, § 1543.
4. Gouge v. Hart, 250 F. 802, appeal dismissed, 251 U.S. 542; Ralston v. Heiner, 24 F.2d 416; Calkins v. Smietanka, 240 F. 138; Seaman v. Guaranty Trust Co., 1 F.2d 391.
5. Lipke v. Lederer, 259 U.S. 557; Regal Drug Corp. v. Wardell, 260 U.S. 386.
6. Miller v. Nut Margarine Co., 284 U.S. 498.
7. Cheatham v. United States, 92 U.S. 85, 88-89.
8. Compare Anniston Mfg. Co. v. Davis, 301 U.S. 337.
Contents:
Chicago: Stone, "Stone, J., Concurring," Allen v. Regents, 304 U.S. 439 (1938) in 304 U.S. 439 304 U.S. 454. Original Sources, accessed May 11, 2025, http://www.originalsources.com/Document.aspx?DocID=USMMUZKR5JB2GHG.
MLA: Stone. "Stone, J., Concurring." Allen v. Regents, 304 U.S. 439 (1938), in 304 U.S. 439, page 304 U.S. 454. Original Sources. 11 May. 2025. http://www.originalsources.com/Document.aspx?DocID=USMMUZKR5JB2GHG.
Harvard: Stone, 'Stone, J., Concurring' in Allen v. Regents, 304 U.S. 439 (1938). cited in 1938, 304 U.S. 439, pp.304 U.S. 454. Original Sources, retrieved 11 May 2025, from http://www.originalsources.com/Document.aspx?DocID=USMMUZKR5JB2GHG.
|