Legal Opinion

People ex rel. Tetragon Co. v. Sohmer

Appellate Division of the Supreme Court of the State of New York

Decided May 6, 1914PublishedCited by 5 opinions

Certiorari issued out of the Supreme Court and attested on the 14th day of November, 1913, directed to William Sohmer, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had in determining the franchise tax against the relator for the year ending October 31, 1910.

1Opinion of the Court

Lyon, J. :

The relator is a domestic corporation organized in 1906 with a capital stock of $1,500 divided into sixty shares of $25 each. The purposes for which the corporation was formed, as stated in its certificate of incorporation, were to acquire, buy, invest in, hold, improve, manage, lease, sell, mortgage, pledge and deal in real and personal property in this and other States and countries. Such purpose and the acts of the relator, as stated in relator’s amended capital stock report for the year ending October 31, 1910, were as follows: “ To take title to undivided interests in certain…

2Cases cited6 opinions

  1. Peo. Ex Rel. Commercial Cable Co. v. . MorganNew York Court of Appeals · 1904
  2. People Ex Rel. Waclark Realty Co. v. WilliamsNew York Court of Appeals · 1910
  3. People ex rel. Coney Island Jockey Club v. SohmerAppellate Division of the Supreme Court of the State of New York · 1913
  4. People Ex Rel. Coney Island Jockey Club v. . SohmerNew York Court of Appeals · 1914
  5. People ex rel. Fourteenth Street Realty Co. v. KelseyAppellate Division of the Supreme Court of the State of New York · 1906

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Luckett v. Tennessee Gas Transmission CompanyCourt of Appeals of Kentucky (pre-1976) · 1960
  2. Miller Properties, Inc. v. Government of the Virgin IslandsSupreme Court of The Virgin Islands · 2001
  3. People ex rel. Standard Oil Co. v. SaxeAppellate Division of the Supreme Court of the State of New York · 1917
  4. Luckett v. Tennessee Gas Transmission CompanyCourt of Appeals of Kentucky (pre-1976) · 1960
  5. People ex rel. Lehigh & New York Railroad v. SohmerAppellate Division of the Supreme Court of the State of New York · 1915

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