Legal Opinion
Toy Nat. Bank v. Smith
District Court, N.D. Iowa
Decided October 22, 1934No. Nos. 695, 696, 938PublishedCited by 1 opinion
1Opinion of the Court
WOODROUGH, Circuit Judge.
These are three actions at law, consolidated, brought to recover taxes paid on the shares of stock of each of the plaintiff banks alleged to have been assessed and levied in violation of section 5219 of R. Stat. U. S., 12 USCA § 548, and the equal protection clause of the Federal Constitution. The Toy National Bank seeks to recover taxes so paid for the years 1923 to 1928, inclusive, in the amount of $40,292.83, with interest. The Iowa Joint Stock Land Bank seeks to recover taxes thus paid for the years 1923 to 1925, inclusive, in the amount of $27,733.97 with…
2Cases cited25 opinions
- Messenger v. AndersonSupreme Court of the United States · 1912
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- First National Bank of Hartford v. City of HartfordSupreme Court of the United States · 1927
- Commercial Union of America, Inc. v. Anglo-South American Bank, Ltd.Court of Appeals for the Second Circuit · 1925
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3Cited by1 opinion
- Hammerstrom v. Toy Nat. Bank of Sioux CityCourt of Appeals for the Eighth Circuit · 1936