Iowa-Des Moines National Bank v. Bennett

How courts have described this case

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

• holding that a county could not charge a bank tax rates higher than those imposed on its competitors
• suggesting State could erase the unconstitutional discrimination by “collecting the additional taxes from the favored competitors”
• granting a refund and rejecting the possibility of clawbacks because a taxpayer cannot be expected to collect retroactive taxes from the previously exempt taxpayers or wait for the state to do so
• cause of action for equal protection accrues as soon as the plaintiff is deprived of equal treatment
• remedy for systematic discriminatory enforcement of tax law is relief to complaining taxpayer

Source: CourtListener parenthetical corpus (CC0).