United States Radiator Corp. v. State
Appellate Division of the Supreme Court of the State of New York
Appeal by the claimant, the United States Badiator Corporation, from a judgment of the Court of Claims of the State of New York,' dated the 9th day of January, 1911, and entered in the office of the clerk of said court dismissing the appellant’s claim.
1Opinion of the Court
Lyon, J.:
This is an appeal from a judgment of the Court of Claims dismissing the claim of the appellant for the refund under the provisions of section 280 of the Tax Law. (Consol. Laws, chap. 60 [Laws of 1909, chap. 62], as added by Laws of 1910, chap. 186) as erroneously paid, of the sum of $1,043.16, paid, under protest, by the appellant, pursuant to the decision of the State Comptroller, holding that certain trustees’ certificates were tax*368able under the provisions of section 270 of the Tax Law, relating to tax on transfers of stock. The case was submitted to the Court of Claims upon an…
2Cases cited2 opinions
- People v. Duffy-McInnerny Co.Appellate Division of the Supreme Court of the State of New York · 1907
- People v. . Duffy-Mcinnerney CompanyNew York Court of Appeals · 1908
3Cited by2 opinions
- Commonwealth v. Johnston, Pennsylvania Court of Common Pleas, Dauphin County1922
- Skinner v. Home Bank of BrooklynAppellate Division of the Supreme Court of the State of New York · 1919