Legal Opinion
Union Bank & Trust Co. v. Phelps
Supreme Court of the United States
Decided February 6, 1933No. 346PublishedCited by 36 opinions
1Opinion of the CourtJustice McReynolds
delivered the opinion of the Court.. Union Bank & Trust Company, the petitioner, organized under the laws of Alabama and located in Montgomery County, receives deposits and carries on a general commercial and savings bank' business. It sued respondent in a-state court to recover $2521.69, alleged to have been illegally exacted as taxes assessed for the year ending September 30,-1931. The assessment followed § 6, Reve'nue Act of Alabama, 1923 (General Acts, 1923, 152), which directs—“ Every share of any incorporated bank or banking association incorporated under the laws of this State, or any…
2Cases cited5 opinions
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1930
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
3Cited by36 opinions
- Alabama State Federation of Labor v. McAdorySupreme Court of the United States · 1945
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Portland Pipe Line Corp. v. Environmental Improvement CommissionSupreme Judicial Court of Maine · 1973
- Andover Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
- Reynolds Metal Co. v. MartinCourt of Appeals of Kentucky (pre-1976) · 1937
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