Mellon Co. v. McCafferty, 239 U.S. 134 (1915)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Mellon Co. v. McCafferty, 239 U.S. 134 (1915)
Mellon Co. v. McCafferty No. 27 Submitted October 22, 1915 Decided November 29, 1915 239 U.S. 134
ERROR TO THE SUPREME COURT
OF THE STATE OF OKLAHOMA
Syllabus
Where the decree of the state court rests upon an independent nonfederal ground broad enough to sustain it, irrespective of the federal right asserted, this Court has no jurisdiction to review under § 237, Jud.Code.
Failure to resort to ample and efficient administrative remedies existing under the state law to review assessments claimed to have been unlawfully made is a nonfederal ground sufficient to sustain a judgment of the state court refusing to enjoin the collection of the tax.
The duty to resort to an adequate remedy provided by statute cannot be escaped by assuming that, even if resorted to, the wrong complained of would not have been rectified.
Writ of error to review 38 Okl. 534 dismissed.
The facts, which involve the jurisdiction of this Court to review under § 237, Jud.Code, judgments of the state court where there are nonfederal grounds sufficient to sustain it irrespective of the federal question involved, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Mellon Co. v. McCafferty, 239 U.S. 134 (1915) in 239 U.S. 134 239 U.S. 136. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=RGTXX4G17AM5432.
MLA: U.S. Supreme Court. "Syllabus." Mellon Co. v. McCafferty, 239 U.S. 134 (1915), in 239 U.S. 134, page 239 U.S. 136. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=RGTXX4G17AM5432.
Harvard: U.S. Supreme Court, 'Syllabus' in Mellon Co. v. McCafferty, 239 U.S. 134 (1915). cited in 1915, 239 U.S. 134, pp.239 U.S. 136. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=RGTXX4G17AM5432.
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