12 U.S.C. § 1261
Section 1261 · Repealed. Pub. L. 86230, 24, Sept. 8, 1959, 73 Stat. 466
Applied in 5 court decisions — leading case Rohr Aircraft Corporation v. County of San Diego (1960)
Most recently applied in Hickman v. Thomas C. Thompson Co. (October 1986)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section, act Mar. 4, 1923, ch. 252, title II, 211, 42 Stat. 1469, related to scope of authority of State to tax.