Quimbee logo with url
From our private database of 14,900+ case briefs...

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.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 284,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 14,900 briefs, keyed to 201 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.