Iowa Loan & Trust Co. v. Fairweather
District Court, S.D. Iowa
At Law. Action by the Iowa Loan & Trust Company against Thomas Fairweather and others.
1Opinion of the Court
WADE, District Judge.
The questions presented under the motions to remand and to dismiss are important.
[1J 1. It is contended that the court has no jurisdiction. There is no diversity of citizenship, but the plaintiff contends that the case is one in which it is necessary to construe and apply statutes of the United States. This contention must be sustained.
The plaintiff claims that a certain tax is invalid because it is a tax upon bonds of the United States (Liberty Bonds) which were issued under an act of Congress which specifically provides that such bonds “shall be exempt, both as to the…
2Cases cited23 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Tennessee v. DavisSupreme Court of the United States · 1880
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
18 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Toledo, P. & W. R. R. v. Brotherhood of Railroad TrainmenCourt of Appeals for the Seventh Circuit · 1942
- Hannan v. First Nat. BankCourt of Appeals for the Eighth Circuit · 1920
- In Re Assessment of Durant Nat. BankSupreme Court of Oklahoma · 1923
- Brown v. Hennessey State BankSupreme Court of Oklahoma · 1920
- Sampson v. WelchDistrict Court, S.D. California · 1938
7 more not listed; retrieve them via the Exa API.