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REICH v. COLLINS

No. 93-908.

513 U.S. 106 (1994)

REICH v. COLLINS, REVENUE COMMISSIONER OF GEORGIA, et al.

United States Supreme Court.

Decided December 6, 1994.

Attorney(s) appearing for the Case

Carlton M. Henson argued the cause and filed briefs for petitioner.

Warren R. Calvert, Senior Assistant Attorney General of Georgia, argued the cause for respondents. With him on the briefs were Michael J. Bowers, Attorney General, and Daniel M. Formby, Senior Assistant Attorney General.*

O'Connor, J., delivered the opinion for a unanimous Court.

Justice O'Connor, delivered the opinion of the Court.

In a long line of cases, this Court has established that due process requires a "clear and certain" remedy for taxes collected in violation of federal law. Atchison, T. & S. F. R. Co. v. O'Connor, 223 U.S. 280, 285 (1912) (Holmes, J.). A State has the flexibility to provide that remedy before the disputed taxes are paid...

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