People Ex Rel. Klauber v. . Wendell
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 5, 1921, which reversed on certiorari a determination of the state comptroller levying an additional income tax and assessing a penalty against the relator based upon his income for the year 1919. The proper construction of section 353 of article 16 of the Tax Law was involved.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 5, 1921, which reversed on certiorari a determination of the state comptroller levying an additional income tax and assessing a penalty against the relator based upon his income for the year 1919. The proper construction of section 353 of article 16 of the Tax Law was involved. In the year 1919 the relator sold certain securities for less than the price at which he had purchased them prior to that year but in excess of their market value on January first of that year. The…
1Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: His cock, Ch. J., Pound, McLaughlin, Crane and Andrews, JJ. Dissent: Hogan and CarDOZO, JJ.
2Cited by7 opinions
- United States v. FlannerySupreme Court of the United States · 1925
- Falk v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930
- Marx v. BragaliniNew York Court of Appeals · 1959
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1979
- State v. FlennerSupreme Court of Alabama · 1938
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