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Agricultural Bank v. Tax Comm’n, 392 U.S. 339 (1968)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Agricultural Bank v. Tax Comm’n, 392 U.S. 339 (1968)
First Agricultural National Bank or Berkshire County v. State Tax Commission No. 755 Argued April 22, 1968 Decided June 17, 1968 392 U.S. 339
APPEAL FROM THE SUPREME JUDICIAL COURT
OF MASSACHUSETTS
Syllabus
Massachusetts sales tax (which, by its terms, must be passed on to the purchaser) and use tax are invalid as applied to national banks, since such taxes are not among the only four specified methods of taxation in addition to taxes on real estate by which, under 12 U.S.C. § 548, Congress has permitted States to tax national banks. Pp. 339-348.
___ Mass. ___, 229 N.E.2d 245, reversed.
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Chicago: U.S. Supreme Court, "Syllabus," Agricultural Bank v. Tax Comm’n, 392 U.S. 339 (1968) in 392 U.S. 339 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=N8FEXX8VDRCMVI3.
MLA: U.S. Supreme Court. "Syllabus." Agricultural Bank v. Tax Comm’n, 392 U.S. 339 (1968), in 392 U.S. 339, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=N8FEXX8VDRCMVI3.
Harvard: U.S. Supreme Court, 'Syllabus' in Agricultural Bank v. Tax Comm’n, 392 U.S. 339 (1968). cited in 1968, 392 U.S. 339. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=N8FEXX8VDRCMVI3.
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