City of Seattle v. Dencker
Citations
- 58 Wash. 501
- 108 P. 1086
- 1910 Wash. LEXIS 964
Syllabus
<p>Constitutional Law-—Class Legislation —Licenses —Occupation Tax—Discrimination. A city ordinance providing a license tax upon the sale of goods of any kind by means of any automatic device violates the constitutional prohibition against granting to any citizens special privileges and immunities which upon the same terms do not equally belong to all citizens; since it discriminates against a simple mode of doing business which is conceded to be lawful and fair, and in no way involves the police power.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- following Travelers Indemnity Co. v. Bailey , 557 U.S. 137 , 129 S.Ct. 2195 , 174 L.Ed.2d 99 (2009)
- “As [the plaintiffs] failed to avail themselves of procedures available in and through bankruptcy court, this Court is barred by the doctrine of res judicata from entertaining a collateral attack on the bankruptcy court’s order or its jurisdiction.”
- “[S]ubject matter jurisdiction . . . may not be attacked collaterally.”
- “[S]ubject matter jurisdiction . . . may not be attacked collaterally.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Crow, Dunbar, Mount, Parker, Rudkin
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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