Legal Opinion
Federal Land Bank v. Bismarck Lumber Co.
North Dakota Supreme Court
Decided March 17, 1941No. File No. 6549PublishedCited by 12 opinions
1Opinion of the CourtNuessle, J.
The question for determination in this case is as to whether the Federal Land Bank of St. Paul, hereinafter referred to as the appellant, is subject to the North Dakota Sales Tax on purchases made under the circumstances hereinafter disclosed.
The Sales Tax Act (Sess. Laws 1937, chap. 249) in force at the time this controversy arose, provides:
“Section 2. There is hereby imposed ... a tax of two per cent (2 %) upon the gross receipts from all sales of tangible personal property, consisting of goods, wares, or merchandise, except as otherwise provided in this Act, sold at retail in the state of…
2Cases cited16 opinions
- Smith v. Kansas City Title & Trust Co.Supreme Court of the United States · 1921
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- South Carolina v. United StatesSupreme Court of the United States · 1905
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
- Illinois Central Railroad v. Franklin CountyIllinois Supreme Court · 1944
- F. W. Woolworth Co. v. GrayNorth Dakota Supreme Court · 1951
- O'Neil v. Valley Nat. Bank of PhoenixArizona Supreme Court · 1942
- In Re West Coast Cabinet Works, Inc.District Court, S.D. California · 1950
7 more not listed; retrieve them via the Exa API.