 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1943 - 404 pages
...restrain the assessment, levy, or collection of any tax imposed by or pursuant to the laws of any State where a plain, speedy, and efficient remedy may be had at law or in equity in the courts of such state." The earlier refusal of federal courts of equity to interefere with the collection of state... | |
 | United States. Supreme Court - 1945 - 446 pages
...restrain the assessment, levy, or collection iff &ny tux imposed by or pursuant to the laws of any State where a plain, speedy, and efficient remedy may be had at law or in equity in the courts of such state." The earlier refusal of federal courts of equity to interfere with the collection of state... | |
 | 1947 - 638 pages
...interstate commerce, and (3) has been made after reasonable notice and hearing, and where a plain. speedv, and efficient remedy may be had at law or in equity in the courts of such State." v May 23, 1934, ch. 339, 48 Stat. 796 T. 28, §45 That in case the senior circuit judge... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...restrain the assessment, levy, or collection of any tax imposed by or pursuant to the laws of any State where a plain, speedy, and efficient remedy may be had at law or in equity in the courts of such State." 50 Stat. 738, 28 USC (1940 ed.) § 41 (1). See 28 USC (1946 ed., Supp. Ill) § 1341. and... | |
 | United States. Congress. Senate. Committee on Commerce - 1969 - 1324 pages
...right answer. THE INJUNCTIVE PROCESS IN TAX LITIGATION The remedial provisions of S. 2289 represent a sharp departure from existing policy which forbids...is the essence of section 1341 of the Judicial Code (title 28, United States Code), which stems back to the passage of S. 1551 in 1937. In its report on... | |
 | United States. Congress. Senate. Commerce - 1969 - 134 pages
...right answer. THE INJUNCTIVE PROCESS IN TAX LITIGATION The remedial provisions of S. 2289 represent a sharp departure from existing policy which forbids...is the essence of section 1341 of the Judicial Code (title 28, United States Code), which stems back to the passage of S. 1551 in 1937. In its report on... | |
 | United States. Congress. House Interstate and Foreign Commerce - 1970 - 150 pages
...Transportation Policies in the United States, 87th Cong. 1st sess. The remedial provisions of S. 2289 represent a sharp departure from existing policy which forbids...is the essence of section 1341 of the Judicial Code (Title 28 United States Code), which stems back to the passage of S. 1551 in 1937. In its report on... | |
 | Edward Keynes, Randall K. Miller - 1989 - 428 pages
...restrain the assessment, levy, or collection of any tax imposed by or pursuant to the laws of any State where a plain, speedy, and efficient remedy may be had at law or in equity in the courts of such State."1" Although the act limited the district courts' equity jurisdiction, Congress required... | |
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... plain, speedy, and efficient remedy may be had at law or in equity in the courts of such State. 
