1. Matthews v. Rodgers, No. 84, SUPREME COURT OF THE UNITED STATES, December 1, 2, 1931, Argued , February 15, 1932, Decided
OVERVIEW: Taxpayers could not maintain equitable action in federal district court to enjoin state officials from enforcing privilege tax because they could pay tax under protest pursuant to state law and there was a failure of identity of parties and issues.
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