Court Opinion

ID: 9418981
Source: CourtListenerOpinion
Date Created: 2023-08-02 22:44:20.449348+00
Date Added: 2024-06-11T17:22:14.039220
License: Public Domain

Mr. Justice Stone,
concurring in the result.
Congress, by R. S. § 3224, has declared that “No suit for the purpose of restraining" the assessment or collection of any tax shall be maintained in any court.” While *454I agree with the decision of the Court on the merits, I am not persuaded that this statute does not mean what it says, or that the suit is not one to restrain collection of the tax. I can only conclude, as I did in Miller v. Standard Nut Margarine Co., 284 U. S. 498, 511, that the statute deprived the district court of jurisdiction to entertain respondent’s suit, and that the judgment-should be reversed with direction that the cause be dismissed.