Union & Planters' Bank v. Memphis

Citations

• 189 U.S. 71
• 23 S. Ct. 604
• 47 L. Ed. 712
• 1903 U.S. LEXIS 1326

Syllabus

<p>Where diversity of citizenship does not exist and the jurisdiction of the Circuit Court rests solely on the ground that the cause of action arose under the Constitution of the United States, an appeal lies directly to this court, under section 5 of the Judiciary Act of 1891, and if an appeal should be presented to the Circuit Court of Appea’s and there go to decree, this court will reverse the decree, not on the merits, but by reason of want of jurisdiction in that court. It is not the intention of the Judiciary Act of 1891 to allow two appeals in cases of that description.</p> <p>The doctrine of res judicata under the decisions of the highest court of ' Tennessee is not applicable to taxes for years other than those under consideration in the particular case. The effect of a prior judgment of a state court as res judicata is a question of state, and not of Federal; law.</p> <p>Where- a former judgment pleaded has no force or effect in the state courts of Tennessee as exempting a corporation from certain taxes other than as a bar to the identical taxes litigated in that suit, the courts of the United States can accord it no greater efficacy. ■</p>