|
|
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)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 304 U.S. 430, click here.
Allen v. Regents of University System of Georgia No. 882 Argued April 28, 29, 1938 Decided May 23, 1938 304 U.S. 439
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
1. Substitution of the official successor to a collector of internal revenue who resigned and died pending a suit to restrain collection of a tax assessment held proper under § 11, Act of February 13, 1925. P. 444.
2. R.S. § 3224, providing that "no suit for the purpose of restraining the collection or assessment of any tax shall be maintained in any court," is inapplicable in exceptional cases where there is no plain, adequate, and complete remedy at law. P. 445.
3. A corporation, created by a State as an instrumentality of the State and having control and management of state educational institutions, sought to restrain collection by distraint of sums assessed by the Commissioner of Internal Revenue in consequence of neglect to collect and pay over the federal tax, Revenue Act of 192, § 500(a)(1), as amended, on admissions to intercollegiate football games played at those institutions. The corporation contended that the exaction would unconstitutionally burden a governmental activity of the State. The tickets of admission to the games in question bore printed notices to the effect that the corporation was not liable for any admission tax, but that an amount equivalent thereto was being collected as part of the price of admission, and would be retained as such unless it should later be determined that the corporation was liable for the tax. Held, the suit was within the equity jurisdiction of the federal court. Pp. 445, 448.
The State was entitled to a determination of the question whether the statute, as construed and applied, imposed an unconstitutional burden, and the issue could not adequately be raised by any other proceeding.
4. A corporation created by the State as an instrumentality of the State and having control and management of state educational institutions at which athletic exhibitions are held and the public are charged for admission, may constitutionally be required to collect, make return of, and pay to the United States the admissions tax imposed by Revenue Act of 1926, § 500(a)(1), as amended by Revenue Act of 1932, § 711. P. 449.
5. The tax immunity implied from the dual sovereignty recognized by the Constitution does not extend to business enterprises conducted by the States for gain. P. 453.
93 F.2d 887, reversed.
Certiorari, 303 U.S. 634, to review the affirmance of a decree enjoining a United States collector of internal revenue from distraining bank deposits representing moneys claims by the Regents of the University System of Georgia, a state instrumentality, respondent in this case. See also 10 F.Supp. 901; 18 id. 62; 81 F.2d 577.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Allen v. Regents, 304 U.S. 439 (1938) in 304 U.S. 439 304 U.S. 440–304 U.S. 441. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=LEZ47X3DSV79BKR.
MLA: U.S. Supreme Court. "Syllabus." Allen v. Regents, 304 U.S. 439 (1938), in 304 U.S. 439, pp. 304 U.S. 440–304 U.S. 441. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=LEZ47X3DSV79BKR.
Harvard: U.S. Supreme Court, 'Syllabus' in Allen v. Regents, 304 U.S. 439 (1938). cited in 1938, 304 U.S. 439, pp.304 U.S. 440–304 U.S. 441. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=LEZ47X3DSV79BKR.
|