First National Bank v. Commissioner’s Empirical Analysis
1969
Citation profile
3 federal appellate · 1 district · 8 state decisions
How this case has been cited
Cited by 13 later decisions — most recently May 1998
3 federal appellate · 1 district · 8 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 12 U.S.C. § 21 · 12 U.S.C. § 24 · 12 U.S.C. § 548 (State Taxation of Depositories Act)
Relies on Graves v. People of State of New York O'Keefe · First Agricultural National Bank of Berkshire County v. State Tax Commission · Des Moines Nat Bank v. Fairweather · Owensboro Nat Bank v. City of Owensboro · Oklahoma Tax Commission v. Texas Co.
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.