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GRAHAM v. du PONT

No. 846.

262 U.S. 234 (1923)

43 S.Ct. 567

67 L.Ed. 965

GRAHAM, INDIVIDUALLY AND AS FORMER COLLECTOR OF INTERNAL REVENUE, ET AL. v. du PONT.

Supreme Court of United States.

Decided May 21, 1923.

Attorney(s) appearing for the Case

Mr. Solicitor General Beck, with whom Mr. Nelson T. Hartson and Mr. Chester A. Gwinn were on the briefs, for petitioners.

Mr. William A. Glasgow, Jr., with whom Mr. Henry P. Brown was on the brief, for respondent.

Mr. Solicitor General Beck in reply:

MR. CHIEF JUSTICE TAFT, after stating the case as above, delivered the opinion of the Court.

Section 3224, Rev. Stats., provides that "No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court." In Cheatham v. United States, 92 U.S. 85, 88; State Railroad Tax Cases, ...

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