People Ex Rel. Edison Electric Light Co. v. Wemple
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made February 2, 1892, which confirmed on certiorari a determination of the state comptroller imposing certain taxes upon the relator for the years 1889 and 1890 under the Corporation Tax Act (Chapter 542, Laws of 1880, as amended by chapter 361, Laws of 1881; chapter 151, Laws of 1882; chapter 501, Laws of 1885, and chapter 463, Laws of 1889). The relator is a domestic corporation…
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Appeal from order of the General Term of the Supreme Court in the third judicial department, made February 2, 1892, which confirmed on certiorari a determination of the state comptroller imposing certain taxes upon the relator for the years 1889 and 1890 under the Corporation Tax Act (Chapter 542, Laws of 1880, as amended by chapter 361, Laws of 1881; chapter 151, Laws of 1882; chapter 501, Laws of 1885, and chapter 463, Laws of 1889). The relator is a domestic corporation whose entire capital was originally invested in patent rights. Its business, during the years 1889 and 1890, consisted in…
1Opinion of the CourtGray, J.
We think, within the authority of the case of this same relator against Campbell, (138 N. Y. 543), that the order of the General Term, confirming the action of the comptroller, in imposing certain taxes upon the relator for the years 1889 and 1890, must be reversed. In the former case, (decided in June, 1893), we held, because the comptroller had determined that the entire capital of the relator for the year 1891 was employed in this state, when it appeared that a portion of its capital was invested in the stocks of companies organized outside of this state, that the tax should be re-adjusted…
2Cases cited1 opinion
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
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