People Ex Rel. Stafford v. . Travis
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 25, 1921, which unanimously affirmed a determination of the state comptroller assessing an income tax' against the relator for the year 1919, under article 16 of the Tax Law. The respondent erred in assessing a tax upon net income of $201,401.06, as derived by the relator from business or trade or occupation carried on in New York.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 25, 1921, which unanimously affirmed a determination of the state comptroller assessing an income tax' against the relator for the year 1919, under article 16 of the Tax Law. The respondent erred in assessing a tax upon net income of $201,401.06, as derived by the relator from business or trade or occupation carried on in New York. Ninety-one thousand, nine hundred and ninety dollars and one cent of said income was not derived from business in New York, and the tax imposed…
1Opinion of the CourtChase, J.
In 1919 the legislature passed what is known as the Income Tax Law (Laws of 1919, chap. 627) and it was added to the Tax Law (Consolidated Laws, chap. 60) as article 16. It went into effect May 14, 1919. It provides: “A tax is hereby imposed upon every resident of the state, which tax shall be levied, collected and paid annually upon and with respect to his entire net income as herein defined. * * * A like tax is hereby imposed and shall be levied, collected and paid annually * * * upon and with respect to the entire net income as herein defined, except as hereinafter provided, from all…
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