ALLEN v. REGENTS

No. 882.

304 U.S. 439 (1938)

ALLEN, COLLECTOR OF INTERNAL REVENUE, v. REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA.

Supreme Court of United States.

Decided May 23, 1938.


Attorney(s) appearing for the Case

Mr. J. Louis Monarch, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key and Carlton Fox were on the brief, for petitioner.

Mr. Marion Smith, with whom Messrs. M.J. Yeomans, Attorney General of Georgia, M.E. Kilpatrick and Hamilton Lokey were on the brief, for respondent.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

The question on the merits is whether the exaction of the federal admissions tax, in respect of athletic contests in which teams representing colleges conducted by the respondent participate, unconstitutionally burdens a governmental function of the State of Georgia. The petition also challenges the respondent's ability to maintain a suit to enjoin the collection of...

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