MOORE V. MITCHELL, 281 U. S. 18 (1930)

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U.S. Supreme Court

Moore v. Mitchell, 281 U.S. 18 (1930)

Moore v. Mitchell

No. 79

Argued January 14, 1930

Decided February 24, 1930

281 U.S. 18


A state tax officer, claiming only by virtue of his office and authorized only by the laws of his state, has no legal capacity to sue, for the collection of taxes due to his state, in a federal court in another state. P. 281 U. S. 23.

30 F.2d 600 affirmed.

Certiorari, 279 U.S. 834, to review a judgment of the circuit court of appeals which affirmed a judgment of

Page 281 U. S. 19

the district court, 28 F.2d 997, dismissing the complaint in an action to recover delinquent taxes.

Page 281 U. S. 22

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