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ANDERSON v. ABBOTT

No. 3.

321 U.S. 349 (1944)

ANDERSON, RECEIVER, v. ABBOTT, ADMINISTRATRIX, ET AL.

Supreme Court of United States.

Reargued January 12, 13, 1944.

Decided March 6, 1944.

Attorney(s) appearing for the Case

Mr. Robert S. Marx, with whom Messrs. Frank E. Wood, Edward M. Brown, Harry Kasfir, and John F. Anderson were on the briefs, for petitioner.

Mr. William W. Crawford made the original argument and Mr. Allen P. Dodd the reargument — Messrs. Henry E. McElwain, Jr., Richard P. Dietzman, James W. Stites, Edward P. Humphrey, and Lafon Allen were with them on the briefs — for respondents.

Mr. Henry M. Johnson filed a brief on behalf of Susie E. Tellman and other purchasers of holding-company shares, as amici curiae.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The primary question in this case is whether on these facts shareholders of a bank-stock holding company are liable under § 23 of the Federal Reserve Act, 12 U.S.C. § 64, and § 12 of the National Bank Act, 12 U.S.C. § 63, for an assessment on shares of a national bank in the portfolio of the holding company.

The essential facts

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