Legal Opinion
Minnesota v. First National Bank of St. Paul
Supreme Court of the United States
Decided April 11, 1927No. 245PublishedCited by 67 opinions
1Opinion of the CourtJustice Stone
The State of Minnesota, the petitioner, brought suit in the district court of Ramsey County, Minnesota, to recover from the First National Bank of St. Paul, the respondent, taxes assessed against its shareholders for the years 1921 and 1922. Respondent resisted the payment' of the tax on the ground that the assessment was at a higher rate than that on moneyed capital employed in competition with national banks and hence prohibited by § 5219 of the Revised Statutes of the United States. The trial court gave judgment for petitioner. On appeal judgment was reversed by the Supreme Court of…
2Cases cited4 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- State v. First National Bank of St. PaulSupreme Court of Minnesota · 1925
3Cited by67 opinions
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
- First Bank Stock Corp. v. MinnesotaSupreme Court of the United States · 1937
- Union Oil Associates v. JohnsonCalifornia Supreme Court · 1935
- Folsom v. Bank of GreenwoodSupreme Court of Florida · 1929
- Walter E. Heller & Company v. CoxDistrict Court, S.D. New York · 1972
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