Flournoy v. WienerAnnotate this Case
321 U.S. 253 (1944)
U.S. Supreme Court
Flournoy v. Wiener, 321 U.S. 253 (1944)
Flournoy v. Wiener
Argued February 4, 7, 1944
Decided February 28, 1944
321 U.S. 253
1. Upon review of a decision of a state court, either on appeal or on certiorari, this Court will not pass upon or consider federal questions not assigned as error or designated in the points to be relied upon, even though they were properly presented to and passed upon by the state court. P. 321 U. S. 259.
2. The state court having rested its decision in this case upon (1) the invalidity of the federal Act under the Fifth Amendment and (2) the invalidity of the state Act under the Fourteenth Amendment, either of which grounds was adequate to support the judgment, and the appellant having assigned as error only the Fifth Amendment question, and the Fourteenth Amendment question not having been briefed or argued by either party in this Court, held that, upon the record, this Court was without jurisdiction to decide either question, and the cause must be dismissed for want of jurisdiction. Pp. 321 U. S. 258, 321 U. S. 261.
3. Appellant having assigned as error the decision of the state court holding the federal Act invalid, the case is properly an appeal, and appellant could have included in his assignments of error any other denial of federal right whether or not capable, in itself, of being brought here by appeal; or he could have filed a petition for writ of certiorari in addition to his appeal. But, since he failed to raise or brief in this Court any question as to the validity of the state statute under the Fourteenth Amendment, this Court has no jurisdiction of the case either on certiorari or on appeal, and there is no occasion for the application of Jud.Code § 237(c). P. 321 U. S. 263.
203 La. 649, 14 So.2d 475, appeal dismissed.
Appeal from the affirmance of a Judgment which held unconstitutional, as applied to the appellees, a state inheritance tax statute.
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