Spreckels Sugar Refining Co. v. McClain
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. The plaintiff in error, who was the plaintiff below, is a sugar refining company, incorporated under the statutes of Pennsylvania for the purpose."of refining sugar,' which will involve the buying of the raw material therefor-, and selling the manu-' factured products, and of doing whatever else should be incidental to the said‘business of refining.”
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ERROR TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. The plaintiff in error, who was the plaintiff below, is a sugar refining company, incorporated under the statutes of Pennsylvania for the purpose."of refining sugar,' which will involve the buying of the raw material therefor-, and selling the manu-' factured products, and of doing whatever else should be incidental to the said‘business of refining.” The defendant is the .Collector of Internal Revenue for the First District of that Commonwealth. The plaintiff seeks by two séparate actions to recover certaisums, paid by it under…
1Opinion of the CourtJustice Harlan
We are met at the threshold of this case with a question of jurisdiction raised by the Government, which contends,,that under the existing, statutes the judgment of the Circúit Court of Appeals cannot be reviewed by this court, at the-instance of the plaintiff, as of right.
By the fifth section of the Judiciary Act of March 3, 1891, appeals or writs of error may be taken from the District Courts or from the existing Circuit Courts direct to this court in certain specified cases, among which is "any case that involves the construction or application of the Constitution of the United States,”…
2Cases cited15 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Veazie Bank v. FennoSupreme Court of the United States · 1869
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Patton v. BradySupreme Court of the United States · 1902
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3Cited by109 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Sonzinsky v. United StatesSupreme Court of the United States · 1937
- Ex Parte BransfordSupreme Court of the United States · 1940
- Florida Lime & Avocado Growers, Inc. v. JacobsenSupreme Court of the United States · 1960
- Lemke v. Farmers Grain Co. of EmbdenSupreme Court of the United States · 1922
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