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 Court of the United States, and the defendants moved to dismiss it on the ground that several judgments cannot be reviewed by a single appeal. The Court held that since a complete consolidation of the cases had been effected the motion should be denied. First National Bank v. Louisiana Tax Commission, 289 U.S. 60, 53 Sup. Ct. 5n.
FEDERAL PRACTICE - APPEAL AND ERROR - SINGLE APPEAL FROM STATE COURT INVOLVING CONSOLIDATED SUITS,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol32/iss1/21