United States v. Dallas Nat. Bank

How courts have described this case

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

• “Having been enacted within the scope of the power delegated to the Federal Government, the Internal Revenue statutes are a part of the supreme law of the land. If they are in conflict with State law * * *, the latter must yield.”
• “If [IRS statutes] are in conflict with State law, constitutional or statutory, the latter must yield”

Source: CourtListener parenthetical corpus (CC0).