Legal Opinion

People ex rel. Atlantic Gulf & Pacific Co. v. Miller

New York Supreme Court

Decided November 10, 1939PublishedCited by 6 opinions

1Opinion of the CourtLockwood, J.

These certiorari proceedings to review and correct assessments made for the purpose of taxation, years 1933 to 1939 (first half), inclusive, were tried before an official referee on April 10, 11 and 14, 1939.

Thereafter, the report of the referee was confirmed and on his findings orders were made on July 6, 1939, reducing each of the assessments and providing that the defendants refund to the relator any excess of taxes paid plus interest thereon at the rate of six per centum per annum from the date of payment.

The defendants, the tax board, now move in each proceeding to resettle the orders so…

2Cases cited20 opinions

  1. Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
  2. United States v. RogersSupreme Court of the United States · 1921
  3. O'Brien v. . YoungNew York Court of Appeals · 1884
  4. Ettor v. City of TacomaSupreme Court of the United States · 1913
  5. Prager v. New Jersey Fidelity & Plate Glass Insurance Co. of NewarkNew York Court of Appeals · 1927

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3Cited by6 opinions

  1. Bradbury & Stamm Construction Co. v. Bureau of RevenueNew Mexico Supreme Court · 1962
  2. Noe v. City of ChicagoIllinois Supreme Court · 1974
  3. Gregory v. StateCalifornia Supreme Court · 1948
  4. Bradbury & Stamm Construction Co. v. Bureau of RevenueNew Mexico Supreme Court · 1962
  5. Sunray DX Oil Co. v. Great Lakes Carbon Corp.Supreme Court of Oklahoma · 1970

1 more not listed; retrieve them via the Exa API.

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