City National Bank of Clinton v. IOWA STATE TAX COM'N

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• considering application of tax law to transaction that occurred prior to enactment of law, citing Welch, 305 U.S. 134, 59 S.Ct. 121, 83 L.Ed. 87
• considering application of tax law to transaction that occurred prior to enactment of law, citing Welch, 305 U.S. 134, 59 S. Ct. 121, 83 L. Ed. 87
• though State Constitution forbids reference to other law to determine tax, no violation for Legislature to define State net income as adjusted gross income reported on Federal tax return
• though State Constitution forbids reférence to other law to determine tax, no violation for Legislature to define State net income as adjusted gross income reported on Federal tax return
• though State Constitution forbids reference to other law to determine tax, no violation for Legislature to define State net income as adjusted gross income reported on Federal tax return
• applying state and federal due process principles

Source: CourtListener parenthetical corpus (CC0).