Case Citator › First Nat. Bank of Boston v. Maine

First Nat. Bank of Boston v. Maine

Is it still good law? What later courts have actually done to this case.

Overruled
Court
Supreme Court of the United States
Citation
284 U.S. 312
Decided
Confirmed treatments
1
Flagged citations read
25 of 25
Citing cases (total)
25
Treatment dates
1942
Overruled
A reviewed court has overruled this case. First Nat. Bank of Boston v. Maine was expressly overruled. State Tax Commission of Utah v. Aldrich rejected its holding that the Fourteenth Amendment prevents a state from taxing the death transfer of stock in a corporation it created when the owner died domiciled elsewhere.
More on how this was screened

The confirmed treatment is listed below. All 25 flagged citations have been read.

Every treatment on this page is written from the citing opinion itself, with a verbatim quote, never copied from a commercial citator. A citation flagged by our screen but not shown here was read and found not to weaken this case.

25 later cases cite First Nat. Bank of Boston v. Maine; 25 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.

Relying on First Nat. Bank of Boston v. Maine?

This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.

Treatments

Overruled

  • The Supreme Court overruled First Nat. Bank of Boston's rule that only the decedent's domiciliary state could tax the death transfer of corporate shares.

    State Tax Commission of Utah v. Aldrich · Supreme Court of the United States · filed

    For the reasons stated, we do not think that First National Bank v. Maine should survive. We overrule it. In line with our recent decisions in Curry v. McCanless, Graves v. Elliott and Graves v. Schmidlapp, we repeat that there is no constitutional rule of immunity from taxation of intangibles by more than one State. In case of shares of stock, “jurisdiction to tax” is not restricted to the domiciliary State.
    Read the full opinion on CourtListener →

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