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Gypsy Oil Co. v. Oklahoma Tax Comm'n

Citations: 292 U.S. 605; 54 S. Ct. 772Docket: No. 843

Court: Supreme Court of the United States; May 7, 1934; Federal Supreme Court; Federal Appellate Court

Narrative Opinion Summary

The decree dismissing the bill of complaint is affirmed due to the District Court's lack of jurisdiction, as the necessary jurisdictional amount was not met. The case referenced is Healy v. Ratta, with Mr. James B. Diggs representing the appellant alongside co-counsel Russell G. Lowe, Wm. C. Liedtke, Redmond S. Cole, and C. L. Billings. The appellees were represented by C. W. King, George W. Selinger, and W. D. Humphrey.

Legal Issues Addressed

Affirmation of Lower Court Decision

Application: The higher court affirmed the decision of the District Court to dismiss the case based on jurisdictional grounds.

Reasoning: The decree dismissing the bill of complaint is affirmed due to the District Court's lack of jurisdiction, as the necessary jurisdictional amount was not met.

Jurisdictional Amount Requirement

Application: The case was dismissed because the District Court did not have jurisdiction due to the failure to meet the jurisdictional amount requirement.

Reasoning: The decree dismissing the bill of complaint is affirmed due to the District Court's lack of jurisdiction, as the necessary jurisdictional amount was not met.