McMillan Contracting Co. v. Abernathy, 263 U.S. 438 (1924)

McMillan Contracting Company v. Abernathy

Nos. 167 and 168

Motions to dismiss and to remand submitted October 8, 1923
Decided January 7, 1924
263 U.S. 438

APPEALS FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE WESTERN DISTRICT OF MISSOURI, TRANSFERRED FROM

THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT

Syllabus

1. A case in which the jurisdiction of the district court was invoked by the plaintiff upon the sole ground of a constitutional question is appealable to this Court exclusively (Jud.Code, § 238), and the presence of other questions that are not federal questions adequate in themselves to support the original jurisdiction can afford no ground for appeal to the circuit court of appeals. P. 440.

2. Where a final decree of the district court which is reviewable only by direct appeal to this Court has been erroneously taken to the circuit court of appeals, it cannot be transferred to this Court under the Act of September 14, 1922, Jud.Code § 238, if the time (3 months) allowed for direct appeal here from the district court had expired when the appeal to the circuit court of appeals was taken. P. 442.

Appeals to review 284 F. 354 remanded.

Appeals taken to the circuit court of appeals from decrees of the district court enjoining collection of taxes, and transferred by the former court to this Court.