CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


GORHAM MFG. CO. V. STATE TAX COMM'N, 266 U. S. 265 (1924)

Subscribe to Cases that cite 266 U. S. 265 RSS feed for this section

U.S. Supreme Court

Gorham Mfg. Co. v. State Tax Comm'n, 266 U.S. 265 (1924)

Gorham Manufacturing Company v. State Tax Commission

No. 5

Argued April 21, 1924

Decided November 17, 1924

266 U.S. 265

Syllabus

1. A taxpayer who has not exhausted the remedy provided before an administrative board to secure the correct assessment of tax will not be heard to assert its invalidity in a suit to enjoin it collection. P. 266 U. S. 270.

2. So held where a foreign corporation attacked on constitutional grounds a tax for the privilege of doing business in New York, assessed, on the basis of allocated income, under Art. A of the New York Tax Law, as amended in 1918, but had failed to exercise its right under § 218 of that Article to apply for a revision and obtain a hearing before the state Tax Commission at which it might have submitted evidence, and upon which, if it appeared that the account included taxes which could not have been lawfully demanded, the Commission would have been required to resettle the same "according to law and the facts," and adjust the tax accordingly.

274 F.9d 5 affirmed.

Appeal from a decree of the district court which dismissed, upon final hearing, a bill to enjoin collection of a tax. See the next case, post, p. 266 U. S. 271. chanroblesvirtualawlibrary

Page 266 U. S. 266





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED