Gully v. First National Bank
United States Supreme Court
299 U.S. 109 (1936)
- Written by Sean Carroll, JD
Facts
First National Bank of Meridian (defendant), a national banking association, owed taxes to Gully (plaintiff), Mississippi’s state tax collector. The tax was imposed under a Mississippi state statute. A federal statute authorized states to tax national banks, and thus authorized Mississippi to enact the relevant state statute. Gully brought suit in Mississippi state court to collect the money. The bank filed a motion to remove the case to federal court on the ground that Gully’s authority to tax the national bank derived from a federal statute. The state trial court granted the motion. The district court denied Gully’s motion to remand the case to state court. The court of appeals affirmed. The United States Supreme Court granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Cardozo, J.)
What to do next…
Here's why 812,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
