IRVINE

v.

SPAETH, COMMISSIONER OF TAXATION

Citator

Cited By

• Charleston Fed. Sav. & Loan Ass'n v. Alderson, 324 U.S. 182 (U.S. 1945)
  …1; Citizens National Bank v. Durr, supra; Indian Territory Illuminating Oil Co. v. Board of Equalization, 287 U. S. 573; Miller v. Board of County Comm’rs, 290 U. S. 586; Baltimore National Bank v. State Tax Comm’n, 296 U. S. 538; Irvine v. Spaeth, 314 U. S. 575; Memphis Gas Co. v. Beeler, 315 U. S. 649, 650; Commercial Credit Co. v. O’Brien, 323 U. S. 665; see Ex parte Williams, 277 U. S. 267, 272; cf. Reeves v. Williamson, 317 U. S. 593. Where it appears from the opinion of the state court of last resort…
• Memphis Natural Gas Co. v. Beeler, 315 U.S. 649 (U.S. 1942)
  …rivileges or immunities, will not sustain an appeal under § 237 (a). Jett Bros. Distilling Co. v. City of Carrollton, 252 U. S. 1; Miller v. City of Denver, 290 U. S. 586; Baltimore National Bank v. State Tax Comm’n, 296 U. S. 538; Irvine v. Spaeth, 314 U. S. 575. It is not enough that an appellant could have launched his attack upon the validity of the statute itself as applied; if he has [*651] failed to do so we are without jurisdiction over the appeal. The Judicial Code was intended to restrict our oblig…
• Wilson v. Cook, 327 U.S. 474 (U.S. 1946)
  …. Alderson, supra, 185, or, as here, upon a “tax,” Citizens National Bank v. Durr, supra, 106; Indian Territory Illuminating Co. v. Board of County Comm’rs, 287 U. S. 573; Baltimore National Bank v. State Tax Comm’n, 296 U. S. 538; Irvine v. Spaeth, 314 U. S. 575, or upon the attempt to collect a tax, Jett Bros. Co. v. City of Carrollton, supra. Since plaintiffs’ attack'is directed to the validity of the tax as laid, and not to the validity of the statute, as applied, we are without jurisdiction of their ap…