Kohn v. Central Distributing Co.,
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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.
Argued March 1, 2, 1939
Decided April 17, 1939
306 U.S. 531
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.
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.