Legal Opinion
Hamilton Nat. Bank v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided June 28, 1946No. 9192PublishedCited by 15 opinions
1Opinion of the Court
PRETTYMAN, Associate Justice.
Petitioner is a national bank doing business in the District of Columbia. There are in the District other national banks and also banks incorporated under various state laws. Some of these banks, both national and state, have savings departments and pay interest to savings depositors. These same banks do a general commercial banking business.
Two pertinent statutes impose taxes on 'banks in the District of Columbia. One ■provides that every national bank and all -other incorporated banks shall pay 6 per cent a year on their gross earnings.1 The other provides that…
2Cases cited17 opinions
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Heiner v. DonnanSupreme Court of the United States · 1932
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. BakerDistrict Court, District of Columbia · 1966
- District of Columbia National Bank, Washington v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1949
- District of Columbia v. Burlington Apartment House Co.District of Columbia Court of Appeals · 1977
- Lloyd Wood Construction Company v. SandovalDistrict Court, N.D. Alabama · 1970
10 more not listed; retrieve them via the Exa API.