William O. Douglas

“ In this type of case the Circuit Court of Appeals has appellate jurisdiction to review by appeal only 'final decisions'. Judicial Code § 128, 28 U.S.C. § 225, 28 U.S.C.A. § 225. The Rules of Civil Procedure, 28 U.S.C.A. following section 723c, provide: 'When more than one claim for relief is presented in an action, the court at any stage, upon a determination of the issues material to a particular claim and all counterclaims arising out of the transaction or occurrence which is the subject matter of the claim, may enter a judgment disposing of such claim. ”

“ The prayer was for an accounting against Hamer. Respondent moved to dismiss Counts II and III. The motion was granted with permission to the petitioner to amend. Counts II and III were amended in respects not material here. Respondent then moved to dismiss Count II. Petitioner having announced that she did not desire to amend, the court granted the motion and ordered that 'final judgment' be entered on Count II in favor of respondent. An appeal to the Circuit Court of Appeals was dismissed without opinion on the ground that it 'was taken from a judgment that is not final'. ”

“ The Rules make it clear that it is 'differing occurrences or transactions, which form the basis of separate units of judicial action.' Atwater v. North American Coal Corp., 2 Cir., 111 F.2d 125, 126. And see Moore, op.cit., 92-101; 49 Yale L. Journ. ”