People Ex Rel. Vandervoort Realty Co. v. Glynn
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered June 23, 1908, which confirmed, on certiorari, the proceedings of the defendant in assessing a franchise tax against the relator for the year ending October 31,1906. The facts, so far as material, are stated in the opinion. The relator’s capital was not “ employed ” within the state within the meaning of the Tax Law. (People ex rel.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered June 23, 1908, which confirmed, on certiorari, the proceedings of the defendant in assessing a franchise tax against the relator for the year ending October 31,1906. The facts, so far as material, are stated in the opinion. The relator’s capital was not “ employed ” within the state within the meaning of the Tax Law. (People ex rel. F. G. R. Co. v. Miller, 179 N. Y. 49; People ex rel. N. R. H. Co. v. Roberts, 157 N. Y. 676; People ex rel. S. M. Co. v. Wemple, 150 N. Y. 46; People ex…
1Opinion of the CourtWillard Bartlett, J.
This is a certiorari proceeding to review the action of the state comptroller in assessing a franchise tax upon the relator for the year ending October 31, 1906, under section 182 of the Tax Law (Laws of 1901, chap. 558, as amended by Laws of 1906, chap. 474).
To render a corporation liable to the imposition of a franchise tax under that section it must be doing business or exercising its corporate franchise in this state and must have capital stock employed within the state during the year for which the tax is assessed. It is contended in behalf of the appellant that it was not shown to be…
2Cases cited3 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- People Ex Rel. Wall & Hanover Street Realty Co. v. MillerNew York Court of Appeals · 1905
- People Ex Rel. Ft. George Realty Co. v. . MillerNew York Court of Appeals · 1904
3Cited by8 opinions
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
- People ex rel. Coney Island Jockey Club v. SohmerAppellate Division of the Supreme Court of the State of New York · 1913
- Wisconsin Coosa Co. v. StateSupreme Court of Alabama · 1936
- New York Terminal Co. v. GausNew York Court of Appeals · 1912
- People Ex Rel. L. N.Y.R.R. Co. v. . SohmerNew York Court of Appeals · 1916
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