Legal Opinion

First Nat. Bank v. City of Covington

U.S. Circuit Court for the District of Kentucky

Decided May 26, 1903No. 2,195PublishedCited by 3 opinions

In Equity. Suit to enj'oin collection of taxes.

1Opinion of the Court

COCHRAN, District Judge.

The Supreme Court of the United States, upon the appeal from the decree entered herein December 17, 1900 (103 Fed. 523), held that said decree was not final, but interlocutory, and hence not appealable (185 U. S. 270, 22 Sup. Ct. 645, 46 L. Ed. 906). It did so because the decree did not dispose of the entire controversy presented by the pleadings herein. That controversy, involves the right of the defendant city of Covington, under the act of March 21, 1900 (Acts 1900, p. 65, c. 23), to collect from complainant any taxes whatever; i. e., taxes for the years after that…

2Cases cited33 opinions

  1. Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
  2. Russell v. PlaceSupreme Court of the United States · 1877
  3. New Orleans v. Citizens' BankSupreme Court of the United States · 1897
  4. Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
  5. Last Chance Mining Co. v. Tyler Mining Co.Supreme Court of the United States · 1895

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3Cited by3 opinions

  1. In the Matter of Evelyn Halpern v. Warren C. Schwartz, Trustee in BankruptcyCourt of Appeals for the Second Circuit · 1970
  2. Tanker Hygrade No. 18, Inc. v. United StatesUnited States Court of Claims · 1975
  3. Board of Supervisors v. Sioux City Stock Yards Co.Supreme Court of Iowa · 1937

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