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PUBLIC NAT. BANK v. KEATING

38 F.2d 279 (1930)

PUBLIC NAT. BANK OF NEW YORK v. KEATING et al.

District Court, S. D. New York.

January 22, 1930.

Attorney(s) appearing for the Case

Moses & Singer, Martin Saxe, Henry L. Moses, Robert C. Beatty, and Herman G. Kopald, all of New York City, for plaintiff.

George P. Nicholson, William H. King, and Eugene Fay, all of New York City, for defendants.

BONDY, District Judge.

This suit was brought to enjoin the collection of the taxes for 1926 upon shareholders of the plaintiff under the Tax Law of the State of New York (Consol. Laws, c. 60) on the ground that they were levied in violation of section 5219 of the United States Revised Statutes (12 USCA § 548), which authorizes the taxation of shares of national bank associations by the states, provided that the tax imposed is not at a greater rate than is assessed...

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