Case Name: Tax Commission v. Wilbur et al., Co-trustees
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1938-05-16
Citations: 304 U.S. 544
Docket Number: No. 215
Parties: Tax Commission v. Wilbur et al., Co-trustees.
Judges: 
Reporter: United States Reports
Volume: 304
Pages: 544–544

Head Matter:
No. 215.
Tax Commission v. Wilbur et al., Co-trustees.
Argued January 6, 1938.
Decided May 16, 1938.
Messrs. A. F. O’Neil, First Assistant Attorney General of Ohio, and Will P. Stephenson, with whom Messrs, Herbert 8. Duffy,' Attorney General of Ohio, and W. H. Middleton; Jr. were on the brief, for petitioner.
Mr. Edwin H. Chaney, with ' whom Messrs. Harold T. Clark, Atlee Pomerene, and Howard L. Barkdull were on the brief, for respondents.
By leave .of Court, Mr. Mortimer M. Kassell filed a brief on behalf of the Tax Commission of the State of New York, as amicus curiae, in support of the petitioner.

Opinion:
Per Curiam:
The writ of certiorari is dismissed as it appears upon argument that the judgment sought to be reviewed rests upon a non-federal ground adequate to support it. Cuyahoga Power Co. v. Northern Realty Co., 244 U. S. 300, 303, 304; Knights of Pythias v. Meyer, 265 U. S. 30, 32, 33; Lynch v. New York, 293 U. S. 52, 54, 55.