People Ex Rel. Wall & Hanover Street Realty Co. v. Miller
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 14, 1904, which modified and confirmed as modified a determination of the defendant fixing the amount of a franchise tax and of a license fee against the relator.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 14, 1904, which modified and confirmed as modified a determination of the defendant fixing the amount of a franchise tax and of a license fee against the relator. The relator is a corporation organized under the laws of the state of New Jersey, and the objects for which it was formed, as stated in its articles of incorporation, are “ to acquire by purchase, lease, exchange' or otherwise, lands or any interest therein, or any rights, easements or privileges appertaining…
1Dissent
Memorandum.
Cullen, Ch. J., Gray and O’Brien, JJ.
(dissenting). We dissent from the decision about to be made because we believe it to be in conflict with three recent decisions of this court determining the application of the provisions of the Franchise Tax Law to investments by corporations in real estate. (People ex rel. Singer Mfg. Co. v. Wemple, 150 N. Y. 46 ; People ex rel. Niagara River Hydraulic Co. v. Roberts, 30 App. Div. 180 ; affirmed on opinion below, 157 N. Y. 676; People ex rel. Fort George Realty Co. v. Miller, 179 N. Y. 49.) The opinions of the majority of the court do not…
2Cases cited3 opinions
- People Ex Rel. Singer Manufacturing Co. v. WempleNew York Court of Appeals · 1896
- People Ex Rel. Ft. George Realty Co. v. . MillerNew York Court of Appeals · 1904
- People ex rel. Niagara River Hydraulic Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898