 | United States. Congress. Senate. Committee on Commerce - 1969 - 2106 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. Supreme Court - 1985 - 1172 pages
...provides that district courts "shall not enjoin, suspend or restrain" the assessment or collection of any state tax where "a plain, speedy and efficient remedy" may be had in the courts of such State. Ultimately, as pertinent here, on the ground that the benefit entitlement... | |
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... plain, speedy, and efficient remedy may be had at law or in equity in the courts of such State. 
