Gully v. First National Bank
United States Supreme Court
299 U.S. 109 (1936)
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
Holding and Reasoning (Cardozo, J.)
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