AMERICAN BANK & TRUST CO. ET AL.
v.
DALLAS COUNTY ET AL.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued March 29, 1983
Decided July 5, 1983
Attorney(s) appearing for the Case
Marvin S. Sloman argued the cause for petitioners. With him on the briefs were Brian M. Lidji, Peter S. Chantilis, Cecilia H. Morgan, Roy Coffee, Christopher G. Sharp, and Bruce W. Bowman, Jr.
Ernest J. Brown argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General Lee, Assistant Attorney General Archer, and Michael L. Paup.
Carroll R. Graham argued the cause for respondents City of Dallas et al. With him on the brief were Douglas H. Conner III and Jan W. Fletcher. Earl Luna argued the cause for respondents Dallas County et al. With him on the briefs was Randel B. Gibbs. Henry D. Atkin, Jr., filed a brief for respondents Richardson Independent School District et al. Charles M. Hinton, Jr., filed a brief for respondents City of Garland et al.†
Briefs of amici curiae urging affirmance were filed by Michael J. Bowers, Attorney General, Robert S. Stubbs II, Executive Assistant Attorney General, H. Perry Michael, First Assistant Attorney General, Verley J. Spivey, Senior Assistant Attorney General, and James C. Pratt, Assistant Attorney General, for the State of Georgia; and by C. Richard Fine for the Texas Association of Appraisal Districts et al.
Briefs of amici curiae were filed by Mike Westergren, Alan Gallagher, J. Bruce Aycock, and Felix Hallum George, Jr., for Nueces County, Texas, et al.; and by Jay D. Howell, Jr., and Daniel Doherty for the City of Houston.
Supreme Court of United States.
JUSTICE BLACKMUN delivered the opinion of the Court.
The question presented is whether a Texas property tax on bank shares, computed on the basis of the bank's net assets without any deduction for tax-exempt United States obligations held by the bank, violates Rev. Stat. § 3701, as amended. The Texas Court of Civil Appeals ruled that it did not.
I
Until 1959, Rev. Stat. § 3701, 31 U. S. C. §...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.
