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

ChanRobles™ Virtual Law Library™ |™   
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 : 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

ALLEN V. REGENTS, 304 U. S. 439 (1938)

Subscribe to Cases that cite 304 U. S. 439 RSS feed for this section

U.S. Supreme Court

Allen v. Regents, 304 U.S. 439 (1938)

Allen v. Regents of University System of Georgia

No. 882

Argued April 28, 29, 1938

Decided May 23, 1938

304 U.S. 439


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. 304 U. S. 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. 304 U. S. 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 chanroblesvirtualawlibrary

Page 304 U. S. 440

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. 304 U. S. 445, 304 U. S. 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. 304 U. S. 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. 304 U. S. 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. chanroblesvirtualawlibrary

Page 304 U. S. 441

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™