Federal Land Bank of Wichita v. Board of County Commissioners

How courts have described this case

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

• stating that “a federal instrumentality is not subject to the plenary power of the States to tax”
• federal land banks are immune from state and local taxes for activities performed within the authority granted to the instrumentality
• “[A] federal instrumentality is not subject to the plenary power of the States to tax.”
• Kansas tax may not be levied on Land Bank oil and gas interests because Kansas statute treats oil and gas interests as personalty
• \our decisions have made it clear that the Federal Government performs no 'proprietary' functions\
• a federal instrumentality is not subject to the 17 plenary power of the States to tax

Source: CourtListener parenthetical corpus (CC0).