Legal Opinion

In Re Tax Assessments Against the National Bank of West Virginia

West Virginia Supreme Court

Decided December 16, 1952No. 10426PublishedCited by 19 opinions

1Opinion of the Court

Given, Judge:

This proceeding involves the correctness of ad valorem tax assessments for the year 1946 against the shareholders of The National Bank of West Virginia at Wheeling, and The Morris Plan Savings and Loan Company, an industrial loan company, of Wheeling. The Assessor of Ohio County, wherein Wheeling is situated, made assessments against the taxpayers in accordance with the method formulated by the State Tax Commissioner in 1941, and who sought its application by each of the assessors of the State in making assessments against all national banks, building and loan associations,…

2Cases cited22 opinions

  1. Farmers' & Mechanics' National Bank v. DearingSupreme Court of the United States · 1875
  2. Van Allen v. AssessorsSupreme Court of the United States · 1866
  3. Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
  4. Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
  5. First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926

17 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Re: The Assessment of Shares of Stock of the Kanawna Valley BankWest Virginia Supreme Court · 1959
  2. Killen v. Logan County CommissionWest Virginia Supreme Court · 1982
  3. In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
  4. Kline v. McCloudWest Virginia Supreme Court · 1985
  5. In Re Tax Assessments Against Pocahontas Land Co.West Virginia Supreme Court · 1983

14 more not listed; retrieve them via the Exa API.

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