| United States. Congress. House. Committee on the Judiciary - 1934 - 360 pages
...the State do not exercise jurisdiction to restrain confiscation. The bill is to apply only in States where "a plain, speedy, and efficient remedy" may be had in the State courts. The construction of this bill, if it becomes law, and the determination whether the facts in any case,... | |
| United States - 1937 - 1596 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 in the State courts of the State levying the tax. The committee attach hereto and make a part of this report the report... | |
| United States - Law - 1971 - 1384 pages
...7323 of Title 26. § 1341. Taxes by States. The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under...plain, speedy and efficient remedy may be had in the courts of such State. (June 25, 1948, eh. 646, 62 Stat. 932.) LEGISLATIVE HISTORY Reviser's Note. —... | |
| United States. Supreme Court - Courts - 1952 - 874 pages
...Coxirt rested its decision, we note that 8 "The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under...plain, speedy and efficient remedy may be had in the courts of such State." *20S Ga. at 272, 66 8. E. 2d at 241. "Compare Greene v. Louisville & Interurban... | |
| Congress. Internal Revenue Taxation Joint Committee - 1953
...against the State, the action is barred.13 '"The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under...plain, speedy and efficient remedy may be had In the courts of such State." * 208 Ga. at 272, 66 SE 2d at 241. "Compare Greene v. Louisville & Interurban... | |
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