Legal Opinion
United States v. State Tax Commission
Court of Appeals for the First Circuit
Decided June 28, 1973No. Nos. 72-1380, 72-1381PublishedCited by 20 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Circuit Judge.
These appeals question the validity of Massachusetts taxes1 on the deposits and *966income of federal savings and loan associations (hereinafter “federal associations”).
In No. 72-1380, the United States seeks a declaration that the deposits tax, § ll(a)(2)(ii) and (b)(2)(ii),. violates § 5(h) of the Home Owners’ Loan Act of 1933, 12 U.S.C. § 1464(h) 2 The United States objects to the deduction for loans secured by mortage of out-of-state real estate “within a radius of fifty miles of the main offic'e” of a particular bank. M.G.L. c. 63 § 11(a) (2) (ii) and (b) (2)…
2Cases cited49 opinions
- United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Railroad Comm'n of Tex. v. Pullman Co.Supreme Court of the United States · 1941
- Public Serv. Comm'n of Utah v. Wycoff Co.Supreme Court of the United States · 1952
- SAMUELS Et Al. v. MACKELL, DISTRICT ATTORNEY OF QUEENS COUNTY, Et Al.Supreme Court of the United States · 1971
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3Cited by20 opinions
- Arkansas v. Farm Credit Services of Central ArkansasSupreme Court of the United States · 1997
- The Interface Group, Inc. v. Massachusetts Port AuthorityCourt of Appeals for the First Circuit · 1987
- First Federal Savings and Loan Association of Boston v. Carol S. Greenwald, Etc.Court of Appeals for the First Circuit · 1979
- Construction Aggregates Corp. v. Julia Rivera De VicentyCourt of Appeals for the First Circuit · 1978
- United States v. The Composite State Board of Medical Examiners, State of GeorgiaCourt of Appeals for the Fifth Circuit · 1981
15 more not listed; retrieve them via the Exa API.