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Reich Vs. Collins
Cites for this judgment
- US Supreme Court
- Oct 11, 1994
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U.S. 106 (1994) October Term, 1994 Syllabus Reich V. CollinsSearch
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subsequently declared to be invalid. It then denied Reich's petition seeking reconsideration under McKesson Corp. v. DivisionSearch
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or both. Reich petitioned for certiorari, and this Court remanded for further consideration in light of Harper v. VirginiaSearch
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in light of the apparent applicability of the refund statute, the exclusive remedy for unlawful taxes. Cf. NAACP v. AlabamaSearch
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remedy for taxes collected in violation of federal law. Atchison, T. & S. F. R. Co. v. O'ConnorSearch
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such a tax scheme violates the constitutional intergovernmental tax immunity doctrine, which dates back to McCulloch v. MarylandSearch
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See Davis v. MichiganSearch
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later tax years, however, the trial court refused to grant a refund, and the Georgia Supreme Court affirmed. See Reich v. CollinsSearch
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statute does not require a refund, federal due process does-due process, that is, as interpreted by McKesson Corp. v. DivisionSearch
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the long line of cases upon which McKesson depends. See id., at 32-36, citing Iowa-Des Moines Nat. Bank v. BennettSearch
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Montana Nat. Bank of Billings v. YellowstoneSearch
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Ward v. BoardSearch
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Atchison, T. & S. F. R. Co. v. O'ConnorSearch
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the Eleventh Amendment, does generally bar tax refund claims from being brought in that forum. See Ford Motor Co. v. DepartmentSearch
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of McKesson was denied. He then petitioned for certiorari. While the petition was pending, we decided Harper v. VirginiaSearch
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we remanded Reich's case to the Georgia Supreme Court for further consideration in light of Harper. See Reich v. CollinsSearch
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and denied Reich's refund claim. Reich v. CollinsSearch
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we should add, also allows the State to maintain an exclusively postdeprivation regime, see, e. g., Bob Jones Univ. v. SimonSearch
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claims similar to Reich's, in part because it thought Georgia's refund statute applied to the claims. See Waldron v. CollinsSearch
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indeed, the cases we have found are all entirely consistent with that language's apparent breadth. See, e. g., Georgia v. PrivateSearch
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Henderson v. CarterSearch
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Parke, Davis & Co. v. CookSearch
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Wright v. ForresterSearch
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remedies out of respect for that preference. In many ways, then, this case bears a remarkable resemblance to NAACP v. AlabamaSearch
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Id., at 457-458, citing Brinkerhoff-Faris Trust & Sav. Co. v. HillSearch
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McKesson, 496 U. S., at 31, consistent with due process and our McKesson line of cases. See, e. g., Carpenter v. ShawSearch
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Syllabus Reich V. CollinsSearch
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McKesson Corp. v. DivisionSearch
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of Harper v. VirginiaSearch
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Cf. NAACP v. AlabamaSearch
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McCulloch v. MarylandSearch
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See Reich v. CollinsSearch
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Iowa-Des Moines Nat. Bank v. BennettSearch
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See Ford Motor Co. v. DepartmentSearch
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Harper v. VirginiaSearch
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of Harper. See Reich v. CollinsSearch
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See Waldron v. CollinsSearch
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Georgia v. PrivateSearch
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NAACP v. AlabamaSearch
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Brinkerhoff-Faris Trust & Sav. Co. v. HillSearch
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