Legal Opinion
Cannon v. . Maxwell, Comr. of Revenue
Supreme Court of North Carolina
Decided November 22, 1933PublishedCited by 13 opinions
1Opinion of the CourtStacy, C. J.
Is the plaintiff entitled to interest on her tax refund? The answer is, No.
At the time of the levy of the tax in question, 8 September, 1929, its imposition by the State was thought to be legal, and was legal, under the decision in Blackstone v. Miller, 188 U. S., 189, 47 L. Ed., 439. But with the overruling of this decision, 6 January, 1930, in Farmer’s Loan & Trust Co. v. Minnesota, 280 U. S., 204, foreshadowed in Frick v. Pennsylvania, 268 U. S., 473, and followed by Baldwin v. Missouri, 281 U. S., 586, and First Nat. Bank v. Maine, 284 U. S., 312, in which it was announced that a state…
2Cases cited12 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blackstone v. MillerSupreme Court of the United States · 1903
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Baldwin v. MissouriSupreme Court of the United States · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Lakefront Realty Corp. v. LorenzIllinois Supreme Court · 1960
- Yancey v. North Carolina State Highway & Public Works CommissionSupreme Court of North Carolina · 1942
- Campbell v. CurrieSupreme Court of North Carolina · 1959
- Powell v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1936
- In Re the Vanderbilt University for Judicial Review of the Administrative Decision of the Tax Review Board Relating to North Carolina Income & Franchise Tax AssessmentsSupreme Court of North Carolina · 1960
8 more not listed; retrieve them via the Exa API.