Query v. United States,
Annotate this Case
316 U.S. 486 (1942)
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U.S. Supreme Court
Query v. United States, 316 U.S. 486 (1942)
Query v. United States
Argued May 5, 1942
Decided June 1, 1942
316 U.S. 486
1. A suit to restrain the enforcement of a State tax on the purchase and sale of goods at Army Post Exchanges, upon the ground that such Exchanges are federal instrumentalities and that therefore the state statute imposing the tax is, as applied to them, unconstitutional, is a suit cognizable by a three-judge District Court under Jud.Code § 266. Pp. 316 U. S. 487, 316 U. S. 490.
2. An appeal from a decree of injunction granted by a three-judge District Court under Jud.Code § 266 lies directly to this Court, not to the Circuit Court of Appeals. P. 316 U. S. 490.
3. Where appeals in such a case were taken erroneously to the Circuit Court of Appeals, and from that court to this, and the time within which a direct appeal from the three-judge District Court to this Court under Jud.Code § 266 had elapsed, the decree of the Circuit Court of Appeals was vacated, and the cause remanded to the District Court for the entry of a fresh decree from which a timely appeal might be taken. P. 316 U. S. 491.
121 F.2d 631 vacated.
Certiorari, post, p. 653, to review a decree sustaining an injunction against enforcement of a state sales tax as applied to the purchase and sale of goods at Army Post Exchanges.