First National Bank of Greeley 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.

• holding that “the plaintiff did not exhaust its remedies before the [state] administrative boards, and consequently cannot be heard by a judicial tribunal to assert the [constitutional] invalidity of the tax”
• under principles of federal common law, Supreme Court requires district court to dismiss action for refund of taxes when adequate state remedy exists.
• Fourteenth Amendment challenge assessment of state taxes barred by parties’ failure to exhaust their available state remedies
• Cited by McNary; holding a litigant must fully exhaust administrative remedies before challenging alleged overassessment of taxes

Source: CourtListener parenthetical corpus (CC0).