FLOURNOY v. WIENER

No. 252.

321 U.S. 253 (1944)

FLOURNOY, SHERIFF AND EX-OFFICIO TAX COLLECTOR, v. WIENER ET AL.

Supreme Court of United States.

Decided February 28, 1944.


Attorney(s) appearing for the Case

Mr. Leonard L. Lockard, with whom Mr. Eugene Stanley, Attorney General of Louisiana, was on the brief, for appellant.

Mr. Sidney L. Herold for appellees.

By special leave of Court, Assistant Attorney General Samuel O. Clark, Jr., with whom Solicitor General Fahy, Messrs. Sewall Key, Carlton Fox, and Alvin J. Rockwell, and Miss Helen R. Carloss were on the brief, on behalf of the United States, as amicus curiae, urging dismissal of the appeal and upholding the constitutionality of § 402 (b) of the Revenue Act of 1942. Mr. Max Radin argued the cause on behalf of the States of Arizona, California, Idaho, Nevada, New Mexico, Texas, and Washington, and the Oklahoma Tax Commission (with him on the brief were the Attorneys General of those States and Mr. E.L. Mitchell), and Messrs. Joseph D. Brady, George Donworth, Charles E. Dunbar, Jr., Palmer Hutcheson, J.P. Jackson, Gerald Jones, Samuel H. Morris, and Harry C. Weeks filed a brief, as amici curiae, — urging affirmance.


MR. CHIEF JUSTICE STONE delivered the opinion of the Court.

This case comes here on appeal under § 237 (a) of the Judicial Code, 28 U.S.C. § 344 (a), from a judgment of the Supreme Court of Louisiana, appellant assigning as error that that court had held invalid, as in violation of the Fifth Amendment, § 402 (b) (2) of the Revenue Act of 1942, 56 Stat. 942. On considering the jurisdictional statement filed by appellant pursuant to Rule 12 of the Rules...

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