Law Commons^™

Federal Practice - Appeal And Error - Single Appeal From State Court Involving Consolidated Suits

Michigan Law Review

Three national banks brought separate suits in a state court against the same defendants to annul a tax assessment, claiming that the act authorizing such assessment violated a federal statute. The suits were consolidated for the trial of this main issue but a separate judgment was rendered in favor of each bank. The defendants took three separate appeals to the state supreme court, but only one transcript was sent up and the appeals were docketed and argued as one case. In a single opinion the court annulled the judgments appealed from. The plaintiffs took a single appeal to the Supreme …