anti-injunction rule
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 284 U.S. 498 - Miller v. Standard Nut Margarine Co. · 1932Most cited · 1,139 citing opinions
a suit will not lie to restrain the collection of a tax upon the sole ground of its illegality. The principal reason is that, as courts are without authority to apportion or equalize taxes or to make assessments, such suits would enable those liable for taxes in some amount to delay payment or possibly to escape their lawful burden, and so to interfere with and thwart the collection of revenues for the support of the government