First Agricultural National Bank of Berkshire County v. State Tax Commission

Decided June 17, 1968. Hugo Lafayette Black delivered the opinion of the Court.

Docket 755 · 392 U.S. 339 (1968) · Cited 173 times

We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 5–3.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Owensboro National Bank v. Owensboro · 173 U.S. 664 (1899)
• Osborn v. Bank of United States · 22 U.S. 738 (1824)
• Railroad Co. v. Peniston · 85 U.S. 5 (1873)
• Graves v. New York Ex Rel. O'Keefe · 306 U.S. 466 (1939)
• Department of Employment v. United States · 385 U.S. 355 (1966)
• Des Moines National Bank v. Fairweather · 263 U.S. 103 (1923)
• Federal Land Bank of St. Paul v. Bismarck Lumber Co. · 314 U.S. 95 (1941)
• United States v. City of Detroit · 355 U.S. 466 (1958)
• Standard Oil Co. of Cal. v. Johnson · 316 U.S. 481 (1942)
• United States v. Township of Muskegon · 355 U.S. 484 (1958)
• Burnet v. Coronado Oil & Gas Co. · 285 U.S. 393 (1932)
• Alabama v. King & Boozer · 314 U.S. 1 (1941)
• Panhandle Oil Co. v. Mississippi Ex Rel. Knox · 277 U.S. 218 (1928)
• Iowa-Des Moines National Bank v. Bennett · 284 U.S. 239 (1932)
• Kern-Limerick, Inc. v. Scurlock · 347 U.S. 110 (1954)
• First Nat. Bank of Logan v. Walker Bank & Trust Co. · 385 U.S. 252 (1966)
• Clallam County v. United States · 263 U.S. 341 (1923)
• Lewis v. Fidelity & Deposit Co. of Md. · 292 U.S. 559 (1934)
• United States v. Boyd · 378 U.S. 39 (1964)
• First National Bank of Hartford v. City of Hartford · 273 U.S. 548 (1927)
• Oklahoma Tax Commission v. Texas Co. · 336 U.S. 342 (1949)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• United States v. Tax Comm'n of Miss. · 421 U.S. 599 (1975)
• Gurley v. Rhoden · 421 U.S. 200 (1975)
• United States v. New Mexico · 455 U.S. 720 (1982)
• Frank Lyon Co. v. United States · 435 U.S. 561 (1978)
• South Carolina v. Regan · 465 U.S. 367 (1984)
• United States v. County of Fresno · 429 U.S. 452 (1977)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).