Agricultural Bank v. Tax Comm'nAnnotate this Case
392 U.S. 339 (1968)
U.S. Supreme Court
Agricultural Bank v. Tax Comm'n, 392 U.S. 339 (1968)
First Agricultural National Bank or Berkshire County v.
State Tax Commission
Argued April 22, 1968
Decided June 17, 1968
392 U.S. 339
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. 392 U. S. 339-348.
___ Mass. ___, 229 N.E.2d 245, reversed.
Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.