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.