Legal Opinion
State of North Dakota v. Olson
Court of Appeals for the Eighth Circuit
Decided June 24, 1929No. 8122PublishedCited by 12 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is an action brought by the Bank of North Dakota against Gunder Olson, as collector of internal revenue for the district of North Dakota, to recover the sum of $6,085 assessed and collected from the Bank of North Dakota under the capital stoek tax provision of the United States Revenue Acts of 1918 and 1921 (40 Stat. 1057, 42 Stat. 227).
Prom a decree in favor of the collector, the bank has appealed.
In 1918, the Constitution of North Dakota was amended by the adoption of article 32 of Amendments (see § 185), which reads as follows: “The state, any county or city,…
2Cases cited20 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Hecht v. MalleySupreme Court of the United States · 1924
- South Carolina v. United StatesSupreme Court of the United States · 1905
- US Bank v. PLANTERS'BANKSupreme Court of the United States · 1824
15 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Langer v. United StatesCourt of Appeals for the Eighth Circuit · 1935
- State Ex Rel. Williams v. MusgraveIdaho Supreme Court · 1962
- E. F. Fox, Individually and as of the Estate of Alice C. Fox, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- Denman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
7 more not listed; retrieve them via the Exa API.