Legal Opinion
Boise City Nat. Bank v. Ada County
District Court, D. Idaho
Decided February 11, 1931No. Nos. 1394, 1556PublishedCited by 2 opinions
1Opinion of the Court
CAVANAH, District Judge.
These eases were consolidated and heard together hy the court, a jury having been waived. They present the question of whether, under the evidence, the taxes levied on the shares of stock of plaintiff, a national banking association, for the years 1928 and 1929 *223by the assessor of Ada county, are in violation of section 5219 of the Federal Revised Statutes (12 USCA § 548). , The application of the law was settled in the opinion of the court on the demurrer to the complaint in ease No. 1394 [(D. C.) 37 F.(2d) 947], and the cases are now being considered upon the issue as…
2Cases cited5 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Commercial Nat. Bank v. Treasurer of Franklin CountyDistrict Court, S.D. Ohio · 1930
- Boise City Nat. Bank v. Ada CountyDistrict Court, D. Idaho · 1930
- Brotherhood Co-Op. Nat. Bank v. HurlburtDistrict Court, D. Oregon · 1928
- Public Nat. Bank of New York v. KeatingDistrict Court, S.D. New York · 1930
3Cited by2 opinions
- Crown Finance Corp. v. McColganCalifornia Supreme Court · 1943
- Marble Mortgage Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1966