Legal Opinion
First Nat. Bank of Guthrie Center v. Anderson
Supreme Court of the United States
Decided January 4, 1926No. 26PublishedCited by 137 opinions
1Opinion of the CourtJustice Van Devanter
This is a suit by a.pational bank on behalf of its share-holders to restrain-the collection of a tax levied against the latter on their shares. The bank is located at Guthrie Center in Guthrie County, Iowa. The defendants, who are county officers charged with the duty of collecting taxes, interposed a general demurrer to the petition. The demurrer was sustained, judgment against the plaintiff was entered, and the judgment was affirmed by the Supreme Court of the State, 196 Iowa 587. ■
The petition assails the tax on several distinct grounds, only one of which is relied on here. The allegations…
2Cases cited22 opinions
- Bi-Metallic Investment Co. v. State Board of EqualizationSupreme Court of the United States · 1915
- Dahnke-Walker Milling Co. v. BondurantSupreme Court of the United States · 1921
- National Bank v. MatthewsSupreme Court of the United States · 1879
- Murdock v. City of MemphisSupreme Court of the United States · 1875
- Carter v. TexasSupreme Court of the United States · 1900
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3Cited by137 opinions
- Lovell v. City of GriffinSupreme Court of the United States · 1938
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Ex Parte HullSupreme Court of the United States · 1941
- Staub v. City of BaxleySupreme Court of the United States · 1958
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
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