Legal Opinion
Peoples National Bank & Trust Co. v. County of Westchester
New York Court of Appeals
Decided April 11, 1933PublishedCited by 7 opinions
1Opinion of the CourtO’Brien, J.
The action is for money had and received. Recovery is sought upon the asserted principle that the taxing statute of this State under which the moneys were paid has been declared void in Keating v. Public Nat. Bank (284 U. S. 587). On plaintiff’s motion the Special Term agreed that the statute had been declared void, and it struck out the answers of both defendants and directed summary judgment for plaintiff. On the theory that the statute is valid but that an issue of fact arises on the pleadings in relation to the validity of the tax depending upon the method of the exercise of power by the…
2Cases cited6 opinions
- 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
- Minnesota v. First National Bank of St. PaulSupreme Court of the United States · 1927
- People Ex Rel. Pratt v. GoldfogleNew York Court of Appeals · 1926
- First Nat. Bank of Shreveport v. Louisiana Tax Comm'nSupreme Court of the United States · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Liberty Bank of Buffalo v. City of BuffaloAppellate Division of the Supreme Court of the State of New York · 1934
- Commissioner of Corporations & Taxation v. Woburn National BankMassachusetts Supreme Judicial Court · 1944
- In re Bank of Manhattan Co.Appellate Division of the Supreme Court of the State of New York · 1944
- Friedman v. MarcoNew York Court of Appeals · 1957
- Gramatan N. Bk. Tr. v. C. West.New York Court of Appeals · 1933
2 more not listed; retrieve them via the Exa API.