Legal Opinion
First Nat. Bank v. Louisiana Tax Commission
Supreme Court of Louisiana
Decided May 23, 1932No. 31528PublishedCited by 12 opinions
1Opinion of the CourtO’Niell, C. J.
The First National Bank, the Commercial National Bank and the American National Bank, being all of the national banks in Shreveport, brought this suit to avoid payment of the taxes levied on their capital stock, for the year 1930, under the provisions of Act No. 14, Extra Session of 1917, as amended by Act No. 116 of 1922 and Act No. 221 of 1928. The complaint has reference to the statute itself; the contention being that the taxes imposed on the shares of bank stock are at a greater rate than the rate of taxes assessed upon other moneyed capital in the hands of individual citizens of the…
2Cases cited43 opinions
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- Supervisors v. StanleySupreme Court of the United States · 1882
38 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Hibernia Nat. Bank v. Louisiana Tax CommissionSupreme Court of Louisiana · 1940
- First Nat. Bank of Shreveport v. Louisiana Tax Comm'nSupreme Court of the United States · 1933
- Flournoy v. First Nat. Bank of ShreveportSupreme Court of Louisiana · 1941
- First Nat. Bank of Scottsboro v. Jackson CountySupreme Court of Alabama · 1933
- Treigle v. Acme Homestead Ass'nSupreme Court of Louisiana · 1935
7 more not listed; retrieve them via the Exa API.