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Lipke v. Lederer, 259 U.S. 557 (1922)
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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.
Lipke v. Lederer, 259 U.S. 557 (1922)
Lipke v. Lederer No. 596 Argued March 21, 22, 1922 Decided June 5, 1922 259 U.S. 557
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE EASTERN DISTRICT OF PENNSYLVANIA
1. In a suit to restrain revenue officers from seizure of property under color of an act of Congress, a substantial claim that the act, as construed and sought to be applied by them, is unconstitutional will support a direct writ of error from this Court to the district court. P. 560.
2. The so-called taxes retained in force and imposed by § 35 of the National Prohibition Act upon dealing in liquor prohibited and made criminal by the act are in reality a penalty, and cannot be enforced by distraint of the offender’s property without first affording him a due opportunity for a constitutional hearing. P. 561.
3. Revised Statutes § 3224, forbidding suits to restrain assessment or collection of any tax, and the statutory remedy of payment and action to recover, are inapplicable to such a case, and the person affected is entitled to relief by injunction, for want of an adequate legal remedy. P. 562.
274 F. 493 reversed.
Appeal from a decree of the district court dismissing a bill to restrain the collection by distress, sale, or otherwise, of amounts assessed as taxes and penalties under the National Prohibition Act.
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Chicago: U.S. Supreme Court, "Syllabus," Lipke v. Lederer, 259 U.S. 557 (1922) in 259 U.S. 557 259 U.S. 558. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=7NXLRGLP2LH9A4H.
MLA: U.S. Supreme Court. "Syllabus." Lipke v. Lederer, 259 U.S. 557 (1922), in 259 U.S. 557, page 259 U.S. 558. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=7NXLRGLP2LH9A4H.
Harvard: U.S. Supreme Court, 'Syllabus' in Lipke v. Lederer, 259 U.S. 557 (1922). cited in 1922, 259 U.S. 557, pp.259 U.S. 558. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=7NXLRGLP2LH9A4H.
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