Claim of Pierson v. Lynch
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtHill, P. J.
Petitioner is a resident of the State of New York and the owner of real property in Cincinnati, Ohio. The State Tax Commission has determined that a rental of $2,223.72 received from the real property in 1928, and $1,584.31 profit upon the sale of a portion thereof in that year, should be included as a part of petitioner’s income for the purpose of computing her income tax in this State. The determination is reviewed by certiorari.
“An annual tax upon the annual value or annual user of real estate appears to us the same in substance as an annual tax on *764the real estate, which would be paid out…
2Cases cited7 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Willcutts v. BunnSupreme Court of the United States · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Lynch v. New York Ex Rel. PiersonSupreme Court of the United States · 1934
- Goldberg v. GrayNorth Dakota Supreme Court · 1941
- People ex rel. Cohn v. GravesAppellate Division of the Supreme Court of the State of New York · 1936
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
2 more not listed; retrieve them via the Exa API.