Oswego Falls Corp. v. Comm'r

29 Cited authorities

Phillips v. Commissioner
283 U.S. 589 (1931) Cited 830 times
Holding that where "adequate opportunity [was] afforded for a later determination of legal rights, summary proceedings to secure prompt performance of pecuniary obligations to the government" were entirely consistent with the Due Process Clause of the Fifth Amendment
Smyth v. Ames
169 U.S. 466 (1898) Cited 673 times
In Smyth v. Ames, (1898) 169 U.S. 466, the Court said (p. 546): "We hold, however, that the basis of all calculations as to the reasonableness of rates to be charged by a corporation maintaining a highway under legislative sanction must be the fair value of the property being used by it for the convenience of the public.
Waterman v. Canal-Louisiana Bank Co.
215 U.S. 33 (1909) Cited 309 times
Holding that although the federal court could find the amount of the residue of the estate belonged to the complainant and could be held in trust for her, it could not interfere with the probate court in determining that amount
Texas Cement Co. v. McCord
233 U.S. 157 (1914) Cited 152 times
Holding failure to comply with procedural requirement is fatal to Heard Act claim
Boise Artesian Water Co. v. Boise City
213 U.S. 276 (1909) Cited 139 times
Holding that "the illegality or unconstitutionality of a Page 413 state or municipal tax or imposition is not of itself a ground for equitable relief in the courts of the United States. In such a case the aggrieved party is left to his remedy at law, when that remedy is as complete, practicable and efficient as the remedy in equity"
Scott v. Neely
140 U.S. 106 (1891) Cited 184 times
In Scott v. Neely, 140 U.S. 106, 110, this Court noted that Congress' prohibition was "declaratory of the rule obtaining and controlling in equity proceedings from the earliest period in England, and always in this country.
Union Pac. R.R. Co. v. Weld County
247 U.S. 282 (1918) Cited 84 times
Reversing lower court's refusal to grant injunction against collection of an allegedly illegal tax where the existence of an adequate remedy, by action at law for a refund of taxes, after payment, is "debatable or uncertain"
Singer Sewing Mach. Co. v. Benedict
229 U.S. 481 (1913) Cited 77 times
Holding that federal courts will not enjoin the collection of unconstitutional state taxes where the taxpayer "ha a plain, adequate and complete remedy" at law
United States v. Bitter Root Co.
200 U.S. 451 (1906) Cited 69 times
In Bitter Root, the United States sought relief in equity after millions of feet of timber were allegedly removed and sold by means of an involved conspiracy.
Brine v. Insurance Company
96 U.S. 627 (1877) Cited 111 times
In Brine v. Insurance Co., supra, it was, as we have seen, distinctly ruled, touching these local statutes, that the federal court — preserving substantially the right of redemption — could pursue its own forms and modes for securing such right.

Oswego Falls Corp. v. Comm'r

29 Cited authorities

Holding that where "adequate opportunity [was] afforded for a later determination of legal rights, summary proceedings to secure prompt performance of pecuniary obligations to the government" were entirely consistent with the Due Process Clause of the Fifth Amendment

Holding that although the federal court could find the amount of the residue of the estate belonged to the complainant and could be held in trust for her, it could not interfere with the probate court in determining that amount

Holding failure to comply with procedural requirement is fatal to Heard Act claim

In Scott v. Neely, 140 U.S. 106, 110, this Court noted that Congress' prohibition was "declaratory of the rule obtaining and controlling in equity proceedings from the earliest period in England, and always in this country.

Reversing lower court's refusal to grant injunction against collection of an allegedly illegal tax where the existence of an adequate remedy, by action at law for a refund of taxes, after payment, is "debatable or uncertain"

Holding that federal courts will not enjoin the collection of unconstitutional state taxes where the taxpayer "ha a plain, adequate and complete remedy" at law

In Bitter Root, the United States sought relief in equity after millions of feet of timber were allegedly removed and sold by means of an involved conspiracy.

In Brine v. Insurance Co., supra, it was, as we have seen, distinctly ruled, touching these local statutes, that the federal court — preserving substantially the right of redemption — could pursue its own forms and modes for securing such right.