Legal Opinion
People ex rel. H. Jaeckel & Sons, Inc. v. Gilchrist
Appellate Division of the Supreme Court of the State of New York
Decided May 8, 1924PublishedCited by 6 opinions
1Opinion of the Court
Hinman, J.:
This is a certiorari to review a determination of the State Tax Commission assessing a franchise tax upon the relator under article 9-A of the Tax Law based upon income received during a period of fourteen months beginning January 1, 1921, and ending February 28, 1922. The period was lengthened by two months due to a change of fiscal year to one beginning March first. The period covered is the same as that reported to the Federal government. Section 214 of the Tax Law (added by Laws of 1917, chap. 728, as amd. by Laws of 1920, chap. 640; Laws of 1921, chap. 705, and Laws of 1922,…
2Cases cited1 opinion
- People Ex Rel. Barcalo Manufacturing Co. v. KnappNew York Court of Appeals · 1919
3Cited by6 opinions
- Buchman v. American Foam Rubber CorporationDistrict Court, S.D. New York · 1965
- In re Lorimier, Greenbaum Co.Appellate Division of the Supreme Court of the State of New York · 1925
- De Martini v. Scavenger's Protective Assn.California Court of Appeal · 1935
- People ex rel. Beck Hazzard, Inc. v. GilchristAppellate Division of the Supreme Court of the State of New York · 1927
- People ex rel. Studebaker Corp. of America v. GilchristAppellate Division of the Supreme Court of the State of New York · 1926
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