Manifestation of the Lifeblood Theory

Collection of taxes cannot be enjoyed (stopped) by injuction

-no court, except the Court of Tax Appeals shall have the authority to grant an injunction to restrain the collection of any national internal revenue tax, fee or charge imposed by the tax code

A valid tax may result in the destruction of the taxpayer's property

-the power to tax includes the "power to destroy", where the tax is a valid tax -this is so because a taxpayers could not seek the nullification of the valid tax solely upon premise that the tax will impoverish him.

Right to select objects (subjects) of taxation

-the power to tax is essentially legislative in nature -the right to select the objects/subjects of taxation rests with the Congress

Rule of "No Estoppel againts the govt"

-the state cannot be estopped by the neglect of its agents/officers -erroneous app and enforcement of law by public officers do not block the subsequent correct app of statutes

Taxes could not be the subject of compensation or set-off

taxes cannot be subject to set-off or compensation since claims for taxes is not a debt or contract