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Kennecott Copper Corp. v. State Tax Commission, 327 U.S. 573 (1946)
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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.
Kennecott Copper Corp. v. State Tax Commission, 327 U.S. 573 (1946)
Kennecott Copper Corp. v. State Tax Commission No. 424 Argued January 30, 31, 1946 Decided March 25, 1946 327 U.S. 573
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
1. A suit by a taxpayer against the State Tax Commission of Utah and individuals constituting the Commission to recover taxes paid under protest, the money being segregated under § 811-13 of the Utah Code Anno. 1943, and held for determination of the taxpayer’s rights with provision for any deficiency for interest or costs to be paid by the State, is a suit against the State. P. 576.
2. Section 80-11-11, Utah Code Anno. 1943, authorizing any taxpayer who has paid taxes under protest to bring suit "in any court of competent jurisdiction" against the officer to whom the tax was paid "or against the state" to recover the tax, does not grant consent to suits against the State in the federal courts. Great Northern Ins. Co. v. Read, 322 U.S. 47; Ford Co. v. Department of Treasury, 323 U.S. 459, followed. Pp. 577-579.
150 F.2d 905 affirmed.
A nonresident taxpayer brought suit in a federal District Court against the State Tax Commission of Utah and individuals constituting the Commission to recover taxes paid under protest. The District Court gave judgment for the plaintiff. 60 F.Supp. 181. The Circuit Court of Appeals reversed, with directions to dismiss without prejudice, on the ground that it was a suit against the State without its consent. 150 F.2d 905. This Court granted certiorari. 326 U.S. 711. Affirmed, p. 580.
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Chicago: U.S. Supreme Court, "Syllabus," Kennecott Copper Corp. v. State Tax Commission, 327 U.S. 573 (1946) in 327 U.S. 573 327 U.S. 574. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=YQ3FRG719GNAV9U.
MLA: U.S. Supreme Court. "Syllabus." Kennecott Copper Corp. v. State Tax Commission, 327 U.S. 573 (1946), in 327 U.S. 573, page 327 U.S. 574. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YQ3FRG719GNAV9U.
Harvard: U.S. Supreme Court, 'Syllabus' in Kennecott Copper Corp. v. State Tax Commission, 327 U.S. 573 (1946). cited in 1946, 327 U.S. 573, pp.327 U.S. 574. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=YQ3FRG719GNAV9U.
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