Legal Opinion
Iowa National Bank v. Stewart
Supreme Court of Iowa
Decided September 26, 1930No. Nos. 39843, 39844PublishedCited by 31 opinions
1Opinion of the CourtMoruno, C. J.
For the years 1919 to 1922, inclusive, the plaintiffs (two national banks and five state banks and trust companies doing business in Des Moines) made their sworn statements to the assessor for the assessment of the shares of their stock to their individual stockholders (omitting, however, the names of the stockholders and numbers of shares of their several holdings, as to which, and as to deductions on account of amount invested in real estate, no question is raised), all as provided by Section 1322 et seq., Code Supp. 1913.
The assessor classified the plaintiffs’ taxable property as corporate…
2Cases cited58 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Ex Parte Skinner & Eddy Corp.Supreme Court of the United States · 1924
- Duncan Townsite Co. v. LaneSupreme Court of the United States · 1917
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
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3Cited by31 opinions
- M. A. P. v. RyanDistrict of Columbia Court of Appeals · 1971
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- United States ex rel. Lawrence v. WoodsCourt of Appeals for the Seventh Circuit · 1970
- State v. ColemanSupreme Court of New Jersey · 1965
- Akin v. Missouri Pacific RailroadSupreme Court of Oklahoma · 1998
26 more not listed; retrieve them via the Exa API.