SMITH

v.

TEXAS

Citator

Cited By

• Nashville v. Browning, 310 U.S. 362 (U.S. 1940)
  …ourt and its judgment was affirmed by the Supreme Court of Tennessee with two justices separately dissenting. 140 S. W. 2d 781. Because of petitioner’s claim that the result below was inconsistent with decisions of this Court, we granted certiorari. 309 U. S. 651. The assessment was contested below on objections grounded in both state and federal constitutions. Here, of course, only federal questions are open. Petitioner claims that the challenged [*365] assessment violates the Fourteenth Amendment in its gu…
• Wilson & Co., Inc. v. United States, 311 U.S. 104 (U.S. 1940)
  …9 Stat. 1648, 1740, prevented judicial review of the Commissioner’s action. 30 F. Supp. 672. To resolve the conflict with Cudahy Bros. Co. v. La Budde, 92 F. 2d 937, and Neuss, Hesslein & Co. v. United States, 30 F. Supp. 595, we granted certiorari. 309 U. S. 651. The single question presented is whether the Court of Claims was without jurisdiction of petitioners’ suits. We hold that it was. Title VII conditions payment of refunds upon proof that the claimant actually bore the burden of the tax sought to b…