First Agricultural National Bank of Berkshire County v. State Tax Commission
392 U.S. 339 · Decided June 17, 1968 · Supreme Court of the United States
At a glance
First Agricultural National Bank of Berkshire County v. State Tax Commission was decided on June 17, 1968 by a vote of 5–3. The Court reversed the lower court's decision. Justice Hugo L. Black wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, intergovernmental tax immunity” in the Federalism area.
Read the opinion
Case details
- Citations
- 392 U.S. 339 · 88 S. Ct. 2173 · 20 L. Ed. 2d 1138 · 1968 U.S. LEXIS 2928
- Docket number
- 755
- Decided
- June 17, 1968
- Argued
- April 22, 1968
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 5–3
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Earl Warren
- How the case arrived
- Appeal
- Issue area
- Federalism
- Legal provision
- 12 U.S.C. § 548
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Dissent | Wrote an opinion |
Did not participate: Abe Fortas.
Full case caption
First Agricultural National Bank of Berkshire County v. State Tax Commission
SCDB identifiers: case 1967-177, docket 1967-177-01.
Related decisions
Other cases on “National supremacy, intergovernmental tax immunity”
- United States v. Boyd
- Federal Land Bank of Wichita v. Board of County Commissioners of Kiowa CountyLaw held unconstitutional
- United States v. Tax Commission of MississippiLaw held unconstitutional
- Massachusetts v. United States
- Esso Standard Oil Co. v. Evans
- Oklahoma Tax Commission v. Texas CompanyAltered precedent
Cases on the same legal provision: 12 U.S.C. § 548
- Michigan National Bank v. Michigan
- Diamond National Corp. v. State Board of Equalization
- Chase Manhattan Bank, N. A. v. Finance Administration of City of New York
Same Term, same area (Federalism)
- United States v. Louisiana
- Nash v. Florida Industrial CommissionLaw held unconstitutional
- Hughes v. Washington
- Zschernig v. MillerLaw held unconstitutional
- Avco Corp. v. Aero Lodge No. 735
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error