Case Name: ALEXANDER v. MASON
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1903-10-28
Citations: 125 F. 830
Docket Number: 
Parties: ALEXANDER v. MASON.
Judges: 
Reporter: Federal Reporter
Volume: 125
Pages: 830–831

Head Matter:
ALEXANDER v. MASON.
(Circuit Court, S. D. New York.
October 28, 1903.)
1. Accounting!—Equity Jurisdiction—Adequate Remedy at Law.
A suit in equity for an accounting, not growing out of a trust relation, cannot be maintained unless tbe bill discloses such a complexity in the account as to render the remedy at law unduly burdensome and embarrassing.
Simpson, Thatcher, Barnum & Bartlett, for demurrer.
John S. Wise, in opposition.

Opinion:
WALLACE, Circuit Judge.
I am unable to discover any such complexity in the nature of the accounting sought for in the bill as justifies a resort to equity. Jurisdiction in this class of cases depends upon the inadequacy of the common-law remedy, and it is quite impracticable to lay down any hard and fast rule by which to determine in an action for an accounting not growing out of a trust relation whether the remedy at equity is more convenient than the remedy at law. Unless the bill discloses enough complexity to render the accounting in a court of law unduly burdensome and embarrassing, the court should refuse to take jurisdiction.
Demurrer sustained, without costs.