Kohn v. Central Distributing Co.
306 U.S. 531 (1939)

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U.S. Supreme Court

Kohn v. Central Distributing Co., 306 U.S. 531 (1939)

Kohn v. Central Distributing Co.

No. 177

Argued March 1, 2, 1939

Decided April 17, 1939

306 U.S. 531

Syllabus

A suit in the federal court to enjoin enforcement of a state tax, alleged to be unconstitutional, will not lie where the enforcement is by suit pending in a state court and where the state courts .afford a plain, speedy, and efficient remedy. Judicial Code §§ 265 and 24, par. 1, as amended by Act of August 21, 1937. P. 306 U. S. 534.

Affirmed.

Appeal from a judgment of the District Court, of three judges, which denied applications for temporary and permanent injunctions and dismissed the bill, in a suit to restrain enforcement of a state liquor tax.

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