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Tully v. Griffin, Inc., 429 U.S. 68 (1976)
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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.
Tully v. Griffin, Inc., 429 U.S. 68 (1976)
Tully v. Griffin, Inc. No. 75-831 Argued October 4, 1976 Decided November 9, 1976 429 U.S. 68
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF VERMONT
Syllabus
The Tax Injunction Act, 28 U.S.C. $ 1341, which prohibits federal district courts from enjoining the assessment, levy, or collection of state taxes where "a plain, speedy and efficient remedy may be had in the courts of such State," held to bar appellee Vermont furniture store’s suit in Federal District Court for injunctive relief against allegedly unconstitutional assessment of New York sales taxes on appellee’s sales to New York customers, since New York provides a "plain, speedy and efficient" means for redress of appellee’s constitutional claims while preserving the right to challenge the amount of taxes due. Despite New York statutes providing that judicial review of an administrative determination shall be a taxpayer’s only remedy, other procedures, including a declaratory judgment action, may be used in New York courts when the claim is that the tax is unconstitutional, Ammex Warehouse Co. v. Gallman, 414 U.S. 802. Moreover, appellee need not accept as binding the amount of the assessment as a price of challenging the constitutionality of the tax, but can obtain a preliminary injunction in state court that will toll the running of the 90-day period within which appellee may challenge such amount at an administrative hearing. Pp. 73-77.
404 F.Supp. 738, vacated and remanded.
STEWART, J., delivered the opinion for a unanimous Court.
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Chicago: U.S. Supreme Court, "Syllabus," Tully v. Griffin, Inc., 429 U.S. 68 (1976) in 429 U.S. 68 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=4NJPU9JMFC4Y8ZD.
MLA: U.S. Supreme Court. "Syllabus." Tully v. Griffin, Inc., 429 U.S. 68 (1976), in 429 U.S. 68, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=4NJPU9JMFC4Y8ZD.
Harvard: U.S. Supreme Court, 'Syllabus' in Tully v. Griffin, Inc., 429 U.S. 68 (1976). cited in 1976, 429 U.S. 68. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=4NJPU9JMFC4Y8ZD.
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