Gallardo v. Santini Fertilizer Co.
275 U.S. 62 (1927)

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U.S. Supreme Court

Gallardo v. Santini Fertilizer Co., 275 U.S. 62 (1927)

Gallardo v. Santini Fertilizer Company

No. 164

Argued October 5, 1927

Decided October 24, 1927

275 U.S. 62

Syllabus

In a case transferred here by the circuit court of appeals in which this Court finds that the trial court lacked jurisdiction, direction for dismissal of the suit on that ground is made without determining whether the transfer was erroneous. P. 275 U. S. 63.

Page 275 U. S. 63

2. The jurisdiction of the United States district court for Porto Rico over pending suit to enjoin taxes was destroyed by the Act of March 4, 1927. See Smallwood v. Gallardo, ante, p. 275 U. S. 56. P. 275 U. S. 63.

Reversed.

On transfer from the Circuit Court of Appeals for the First Circuit of a cause appealed from the United States District Court for Porto Rico.

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