Legal Opinion
Federal Land Bank of Wichita v. Board of County Commissioners
Supreme Court of the United States
Decided December 11, 1961No. 25PublishedCited by 49 opinions
1Opinion of the CourtChief Justice Warren
A political subdivision of a State has levied a personal property tax on a federal instrumentality despite a claim of immunity by virtue of a federal statute.
Petitioner, the Federal Land Bank of Wichita, acquired a mortgage on realty in Kiowa County, Kansas, in the course of its business as a federal instrumentality duly organized under the Federal Farm Loan Act. Upon default, foreclosure, purchase at a sheriff’s sale, and confirmation, petitioner became the owner of the land. Subsequently the land was conveyed to a third party, the deed reserving an undivided one-half interest in the mineral…
2Cases cited31 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Unemployment Compensation Comm'n of Alaska v. AragonSupreme Court of the United States · 1946
26 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- City of Detroit v. Ambassador Bridge Co.Michigan Supreme Court · 2008
- United States v. General Electric CompanyDistrict Court, E.D. Pennsylvania · 1962
- United States v. City of SpokaneCourt of Appeals for the Ninth Circuit · 1990
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967
- Christian Wagner and Rosemarie Wagner v. Director, Federal Emergency Management Agency, Ms. Dolphia Blocker, Mr. & Mrs. James Digby, Mr. & Mrs. William Frumovitz, Mr. & Mrs. Edward Gomoll, Mr. & Mrs. Brian Grazer, Ms. Eleanor Mirsky, Mr. Pernell Roberts, Ms. Kara Knack v. Director, Federal Emergency Management Agency, Gerald Breslauer, Trustee of the Pacific Coast Highway Security Trust, and Robert Ferguson v. Director, Federal Emergency Management Agency, Samuel and Carolyn Black, Stephen and Brigette Bosustow, Sumi Tatsui, Anthony and Hedy Stute v. Director, Federal Emergency Management AgencyCourt of Appeals for the Ninth Circuit · 1988
44 more not listed; retrieve them via the Exa API.