Lynch v. New York ex Rel. PiersonAnnotate this Case
293 U.S. 52 (1934)
U.S. Supreme Court
Lynch v. New York ex Rel. Pierson, 293 U.S. 52 (1934)
Lynch v. New York ex Rel. Pierson
Argued October 9, 1934
Decided November 5, 1934
293 U.S. 52
CERTIORARI TO THE SUPREME COURT OF NEW YORK
1. Jurisdiction to review a judgment of a state court cannot he founded upon surmise or be sustained by reference to briefs and
extrinsic statements. It must appear affirmatively from the record that a federal question was necessarily decided in determining the cause, and if it be uncertain whether the judgment was based upon a federal ground, or upon a nonfederal ground sufficient to sustain it, this Court will not take jurisdiction. P. 293 U. S. 54.
2. Where the highest court of a State affirms without opinion and leaves in doubt what, if any, disposition it made of a federal question presented below, it is suggested that, the local practice permitting, application should be made for amendment of the remittitur. P. 293 U. S. 55.
Certiorari, 292 U.S. 616, to review a judgment (263 N.Y. 533; 189 N.E. 684) affirming, without opinion, a judgment of the Appellate Division (237 App.Div. 763, 263 N.Y.S. 259) annulling a tax assessment.
MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.
The State Tax Commission determined that rental received by the relator, a resident of the State of New York, from real property situated in the State of Ohio, should be included as a part of relator's income for the purpose of computing her income tax under the Tax Law of New York (Consol.Laws, c. 60)