People v. Colbert

Defendant has been convicted in the Court of Special Sessions of the City of New York, county of New York, of two violations of the New York State Tax Law based on his failure to file tax returns, and to pay State income taxes for the years 1938 and 1939.

The sole question presented on this appeal is whether the courts of New York county had jurisdiction of the offenses charged.

The statute requires that returns be made, and that taxes be paid to the State Tax Commission. The main office of- the New York State Tax Commission is in Albany county. Defendant claims that only the courts of that…