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FIRST NATIONAL BANK OF HOMESTEAD, FLORIDA v. DICKINSON

No. 1226.

291 F.Supp. 855 (1968)

The FIRST NATIONAL BANK OF HOMESTEAD, Homestead, FLORIDA and Okaloosa National Bank at Niceville, Niceville, Florida, Plaintiffs, v. Fred O. DICKINSON, Jr., Comptroller of the State of Florida and The Florida Revenue Commission and J. Ed Straughn, Director of Revenue, State of Florida, Defendants.

United States District Court N. D. Florida, Tallahassee Division.

Judgment Affirmed January 20, 1969.

Attorney(s) appearing for the Case

O. Ralph Matousek, Homestead, Fla., for First Natl. Bank of Homestead.

James E. Moore, Niceville, Fla., for Okaloosa Natl. Bank.

Earl Faircloth, Atty. Gen., Fred M. Burns, Larry Levy, Asst. Attys. Gen., State of Florida, Tallahassee, Fla., for defendants.

Before DYER, Circuit Judge, and CARSWELL and SCOTT, District Judges.

Judgment Affirmed January 20, 1969. See 89 S.Ct. 685.

PER CURIAM.

Upon plaintiffs' respective motions for summary final judgment the Court finds that plaintiffs, as national banking institutions, created and existing pursuant to 12 U.S.C.A. § 21 et seq., are instrumentalities of the United States and are therefore immune from state and local taxes which are not within the purview of 12 U.S.C.A. § 548, First Agricultural National Bank of Berkshire...

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