Legal Opinion
Crown Cork & Seal Co. v. State Tax Commission
New York Supreme Court
Decided July 31, 1973PublishedCited by 1 opinion
1Opinion of the CourtLouis Gr. Bbuhn, J.
This is an article 78 proceeding seeking judgment vacating and setting aside “ the Stock Transfer Tax Assessment No. 170 rendered under Article 12 of the Tax Law on July 13, 1964, and the decision of the Commission dated January 17, 1973, and for such other and further relief as may be just, proper and equitable.”
The solution to the relief sought will be found in the answer to the question of whether or not a merger of a foreign corporation into a New York corporation is a transaction taxable under section 270 of the Stock Transfer Tax Law (Tax Law, art. 12) and whether the withdrawal of an…
2Cases cited6 opinions
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- Koppers Coal & Transportation Co. v. United StatesCourt of Appeals for the Third Circuit · 1939
- Electric Bond & Share Co. v. StateAppellate Division of the Supreme Court of the State of New York · 1937
- Electric Bond and Share Company v. State of New YorkNew York Court of Appeals · 1937
- Niagara Hudson Power Corporation v. HoeyCourt of Appeals for the Second Circuit · 1941
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3Cited by1 opinion
- Crown Cork & Seal Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974