People Ex Rel. Delaware and Hudson Company v. . Feitner
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 20, 1901, which modified and affirmed as modified an order of Special Term .vacating an assessment for the purpose of taxation in the year 1899 of the capital and surplus of the relator, and .directed a reassessment.
1Opinion of the CourtBartlett, J.
The appellants, the commissioners of taxes and assessments for the city of New York, in assessing the relator, a domestic corporation, ivith its principal office in the city of New York, for the year 1899, refused to make certain deductions, which are the subject of this appeal.
The relator operated, in connection with its own property, the Albany and Susquehanna Railroad and the Rensselaer and Saratoga Railroad under written instruments that purported to be leases. The commissioners held that the terms of these instruments were such as to vest the ownership of the properties of these two…
2Cited by7 opinions
- Metropolitan Building Co. v. King CountyWashington Supreme Court · 1911
- People Ex Rel. United States Rubber Co. v. KnappNew York Court of Appeals · 1921
- People ex rel. Consolidated Gas Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1903
- In re City of New YorkAppellate Division of the Supreme Court of the State of New York · 1963
- People ex rel. Gorham Manufacturing Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1921
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