Legal Opinion
People ex rel. Monjo v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided September 8, 1926PublishedCited by 5 opinions
1Opinion of the CourtH. T. Kellogg, J.
The State Tax Law imposes an income tax upon the net income of a non-resident to the extent that such income is derived “ from all property owned and from every business, trade, profession or occupation carried on in this State by natural persons not residents of the State.” (Tax Law, § 351, as added by Laws of 1919, chap. 627.) A law imposing such a tax is constitutional (Shaffer v. Carter, 252 U. S. 37.) The tax is not laid upon the person but upon the thing. In the case cited, Mr. Justice Pitney, in holding that a State may tax the net income of a non-resident, said: “ That it may tax the…
2Cases cited3 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- People Ex Rel. Chas. Kohlman & Co. v. LawNew York Court of Appeals · 1925
- People Ex Rel. Stafford v. . TravisNew York Court of Appeals · 1921
3Cited by5 opinions
- Brandon v. State Revenue CommissionCourt of Appeals of Georgia · 1936
- González Díaz v. DescartesSupreme Court of Puerto Rico · 1954
- Megson v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Carpenter v. ChapmanAppellate Division of the Supreme Court of the State of New York · 1950
- González Díaz v. DescartesSupreme Court of Puerto Rico · 1954