Legal Opinion
Iowa-Des Moines National Bank v. Bennett
Supreme Court of the United States
Decided January 4, 1932No. Nos. 15, 16PublishedCited by 248 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
These cases are here on certiorari to the Supreme Court of Iowa. They were argued together and involve, in the main, the same questions. The petitioner in No. 15 is the Iowa-Des Moines National Bank. The petitioner in No. lb is the Central State Bank, an Iowa corporation. In each case, it is charged that, for the years 1919, 1920, 1921 and 1922, the taxing officers of .Polk County exacted from petitioner taxes on shares of its stock at rates higher than were exacted of competing moneyed capital; and that in 1923 petitioner paid the taxes…
2Cases cited29 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Virginia v. RivesSupreme Court of the United States · 1880
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Neal v. DelawareSupreme Court of the United States · 1881
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3Cited by248 opinions
- Snowden v. HughesSupreme Court of the United States · 1944
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- United States v. RainesSupreme Court of the United States · 1960
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Heckler v. MathewsSupreme Court of the United States · 1984
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