First Nat. Bank of Cincinnati v. Beaman
Court of Appeals for the Sixth Circuit
Appeal from the District Court of the United States for the Southern District of Ohio; John E. Sater, Judge. Suit in equity by the First National Bank of Cincinnati against Edmund S. Beaman, Auditor, and Charles Cooper, Treasurer, of Hamilton County, Ohio. From a judgment for defendants (First Nat. Bank of Cincinnati v. Durr, 246 Fed. 163), plaintiff appeals.
1Opinion of the Court
PER CURIAM!.
Plaintiff in error brought suit to restrain the collection of state, county, and municipal taxes assessed by the taxing authorities of Hamilton county, Ohio, under sections 5407 and following of the General Code of Ohio, against the stockholders of plaintiff bank upon the shares of the capital stock of that bank held by such stockholders, respectively, upon the contention that the assessments were unlawful, in that, in valuing the shareholdings there had not been excluded from the assets of the bank the stock held by it in the Federal Reserve Bank, under the provisions of Federal…
2Cases cited1 opinion
- First Nat. Bank of Cincinnati v. DurrDistrict Court, S.D. Ohio · 1917
3Cited by2 opinions
- State Tax Commission v. Baltimore National BankCourt of Appeals of Maryland · 1935
- State Tax Commission v. Baltimore National BankCourt of Appeals of Maryland · 1938