R. T. French Co. v. Lynch

The petitioner is a foreign corporation doing business both within and without the State of New York.

The R. T. French Company, a Massachusetts corporation, did business as a manufacturing corporation in this State prior to and during the year 1925, under its certificate of authority so to do. Its manufacturing plant and business were located at Rochester, this State. As shown by its tax return, filed July 1, 1926, it earned a substantial net income in 1925 and a franchise tax was thereupon assessed against it, under the Tax Law, article 9-A, in the sum of $23,415.57. This tax, as will later…