Van Antwerp v. . State of New York
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered December 9, 1915, affirming in part and reversing in part a determination of the Court of Claims. The nature of the claims and the facts, so far as material, are stated in the opinion. No loss was caused.claimants on trades designated, and no recovery can be had therefor. (Vrooman v. Turner, 69 N. Y. 280; Simson v. Brown, 68 N. Y. 355; Erdman v. Upham, 70 App.
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Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered December 9, 1915, affirming in part and reversing in part a determination of the Court of Claims. The nature of the claims and the facts, so far as material, are stated in the opinion. No loss was caused.claimants on trades designated, and no recovery can be had therefor. (Vrooman v. Turner, 69 N. Y. 280; Simson v. Brown, 68 N. Y. 355; Erdman v. Upham, 70 App. Div. 315; Martin v. Farnsworth, 49 N. Y. 555; Baker v. Drake, 66 N. Y. 518; Markham v. Jaudon, 41 N. Y. 235; Matter of…
1Opinion of the CourtChase, J.
By chapter 414 of the Laws of 1906, section 315 of chapter 241 of the Laws of 1905 (now section 270, Tax Law) was amended. As amended, so far as material, it reads as follows: “There is hereby imposed and there shall immediately accrue and be collected a tax as herein provided, on all sales, * * * or deliveries, or transfers, of shares or certificates of stock,' * * * on each share of one hundred dollars of face value or fraction thereof, two cents.”
That section as amended also provides, “ The comptroller may, upon satisfactory proof that stamps have been erroneously affixed and canceled in…
2Cases cited12 opinions
- Norton v. Shelby CountySupreme Court of the United States · 1886
- People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907
- United States v. American Tobacco Co.Supreme Court of the United States · 1897
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- Rogers v. . Atlantic, Gulf Pacific Co.New York Court of Appeals · 1915
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Matter of Kesbec, Inc. v. McGoldrickNew York Court of Appeals · 1938
- Kesbec, Inc. v. TaylorAppellate Division of the Supreme Court of the State of New York · 1938
- People ex rel. Ferguson v. VromanNew York Supreme Court · 1917
- Matter of Kesbec, Inc. v. McGoldrickNew York Court of Appeals · 1938
- Roosevelt Raceway, Inc. v. County of NassauAppellate Division of the Supreme Court of the State of New York · 1966
1 more not listed; retrieve them via the Exa API.