Hannan v. First Nat. Bank
Court of Appeals for the Eighth Circuit
Appeal from the District Court of the United States for the Southern District of Iowa; Martin J. Wade, Judge. Suit in equity by the First National Bank of Council Bluffs, Iowa, against J. D. Hannan, County Auditor, and others. Decree for complainant, and defendants appeal.
1Opinion of the Court
MUNGER, District Judge.
This case presents an appeal from a decree enjoining the collection of taxes. The appellee, a national bank at Council Bluffs, Iowa, alleged that an attempted assessment for the years 1914 and 1915 had been made against its shareholders, based on the entire value of such shares, and without deducting from the value of the shares the amount of bonds of the United States which the bank owned. It further alleged that the tax was void, because no tax could be levied against the shares of stock in the state and savings banks, under the Iowa statutes. There was a denial of…
2Cases cited30 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Farmers' & Mechanics' National Bank v. DearingSupreme Court of the United States · 1875
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Cummings v. National BankSupreme Court of the United States · 1880
- Van Allen v. AssessorsSupreme Court of the United States · 1866
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3Cited by17 opinions
- Voran v. WrightSupreme Court of Kansas · 1930
- McFarland v. Central Nat. Bank of TopekaCourt of Appeals for the Eighth Circuit · 1928
- Des Moines National Bank v. FairweatherSupreme Court of Iowa · 1921
- Voran v. WrightSupreme Court of Kansas · 1929
- Ranchmen's Trust Co. v. DuncanSupreme Court of Kansas · 1923
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