Gully v. First National Bank

Gully (plaintiff), Mississippi's tax collector, sued First National Bank (defendant) in state court to collect taxes owed under a Mississippi statute taxing national banks, a statute itself authorized by a federal law permitting states to tax national banks; the bank removed the case to federal court arguing the underlying authority to tax derived from federal law, the state trial court and district court allowed removal, and the Supreme Court granted certiorari after the court of appeals affirmed.