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Congressional Control over Suits to Restrain the Assessment or Collection of Federal Taxes: A Study of the Supreme Court's Interpretation of Section 3224 of the Revised Statutes

Abstract

The particular problem of this paper is but a small part of the controversial question: To what extent may Congress control the jurisdiction of the federal courts? It is our purpose to examine the manner in which the Supreme Court has interpreted section 8224 of the Revised Statutes which, when first enacted March 2, 1867, read as follows: "No suit for the purpose of restraining the assessment or collection of tax shall be maintained in any court."

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3 Ariz. L. Rev. 177 (Winter 1961)

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