SENATE CLUB v. VILEY

No. 1906.

12 F.Supp. 982 (1935)

SENATE CLUB, Inc., et al. v. VILEY, Collector of Internal Revenue, et al.

District Court, D. Idaho, S. D.

April 16, 1935.


Attorney(s) appearing for the Case

James F. Ailshie, Jr., W. H. Langroise, and J. R. Smead, all of Boise, Idaho, for complainants.

John A. Carver, U. S. Dist. Atty., and Erle H. Casterlin and Frank Griffin, Asst. U. S. Dist. Attys., all of Boise, Idaho, for defendants.


CAVANAH, District Judge.

The complainants by bill in equity seek an injunction forbidding the collection of an alleged excise tax of $1,000 under section 701, Revenue Act 1926 (Title 26 U.S.C.A. § 206, see 26 U.S.C.A. § 1395), and for such relief it assails the statute under which the payment of $1,000 is demanded by the defendants, as United States Internal Collector and Investigator for the District of Idaho, as being invalid under section 8, article 1...

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