United States Supreme Court Cases & Opinions

U.S. Supreme Court

Mellon Co. v. McCafferty, 239 U.S. 134 (1915)

Mellon Co. v. McCafferty

No. 27

Submitted October 22, 1915

Decided November 29, 1915

239 U.S. 134

Syllabus

Where the decree of the state court rests upon an independent nonfederal ground broad enough to sustain it, irrespective of the federal right asserted, this Court has no jurisdiction to review under § 237, Jud.Code.

Failure to resort to ample and efficient administrative remedies existing under the state law to review assessments claimed to have been unlawfully made is a nonfederal ground sufficient to sustain a judgment of the state court refusing to enjoin the collection of the tax.

The duty to resort to an adequate remedy provided by statute cannot be escaped by assuming that, even if resorted to, the wrong complained of would not have been rectified.

Writ of error to review 38 Okl. 534 dismissed.

The facts, which involve the jurisdiction of this Court to review under § 237, Jud.Code, judgments of the state court where there are nonfederal grounds sufficient to sustain it irrespective of the federal question involved, are stated in the opinion.

Page 239 U. S. 136