McCrone v. United States
307 U.S. 61 (1939)

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U.S. Supreme Court

McCrone v. United States, 307 U.S. 61 (1939)

McCrone v. United States

No. 660

Argued March 30, 1939

Decided April 17, 1939

307 U.S. 61

Syllabus

1. Contempt of an order of the District Court, issued upon the application of an agent of the Bureau of Internal Revenue and requiring the person cited to appear and testify before such official in a lawful investigation of the tax liability of another, was a civil contempt, and a judgment that the contemnor be held in jail until he purged himself of the contempt was appealable only in accordance with the applicable statutory provisions governing appeals from judgments in civil cases. P. 307 U. S. 64.

2. An appeal from such a judgment of contempt, which was not applied for or allowed by the trial judge or a judge of the Circuit Court of Appeals, as required by the applicable statutory provisions, was properly dismissed by the appellate court for want of jurisdiction. P. 307 U. S. 65.

3. A contempt arising out of a proceeding to which the United States or its agents are parties is not necessarily a criminal contempt. P. 307 U. S. 63.

4. Rule 73 of the Rules of Civil Procedure, governing appeals to the Circuit Court of Appeals, is inapplicable to a proceeding in respect of which the statutory time allowed for appeal had expired without application prior to the effective date of the Rules. Such a proceeding was not "pending" within the meaning of Rule 86. P. 307 U. S. 65.

100 F.2d 322 affirmed.

Certiorari, 306 U.S. 625, to review the dismissal of an appeal from a judgment of contempt.

Page 307 U. S. 62

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