West Virginia National Bank v. Spencer
West Virginia Supreme Court
Appeal from Circuit Court, Cabell County. Suit in equity by the West Virginia National Bank and others against W. S. Spencer and another. From a decree for defendants, plaintiffs appeal.
1Opinion of the Court
Robinson, Judge:
The West Virginia National Bank and certain of its stockholders, joint plaintiffs, have appealed from a decree dismissing their two suits, consolidated as one, by which they sought to enjoin the collection of taxes assessed against the stock of the bank. These suits were grounded on allegations that it was illegal not to allow the stockholders respectively to deduct their indebtedness from the value of their shares. The assessments were for the years 1908 and 1909, and the claim of right to deduct for indebtedness was denied by the^ assessor pursuant to the statute as it then…
2Cases cited4 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Copp v. StateWest Virginia Supreme Court · 1911
- Rogers v. RogersWest Virginia Supreme Court · 1892
- Hannis Distilling Co. v. County CourtWest Virginia Supreme Court · 1911
3Cited by15 opinions
- Stanton v. State Tax CommissionOhio Supreme Court · 1926
- Pardee & Curtin Lumber Co. v. RoseWest Virginia Supreme Court · 1921
- People Ex Rel. Winbourn v. District Court Eighth DistrictSupreme Court of Colorado · 1930
- Shideler v. MartinIndiana Supreme Court · 1922
- Consolidation Coal Co. v. KrupicaWest Virginia Supreme Court · 1979
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