New York Ex Rel. Cornell Steamboat Co. v. Sohmer
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. The facts, which involve the constitutionality of § 184 ■of the Tax Law of New York imposing a tax on corporations based on gross earnings from transportation or transmission business originating and terminating within the State and the determination of what constitutes such interstate business, are stated in the opinion.
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ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. The facts, which involve the constitutionality of § 184 ■of the Tax Law of New York imposing a tax on corporations based on gross earnings from transportation or transmission business originating and terminating within the State and the determination of what constitutes such interstate business, are stated in the opinion. As to the nature of the tax imposed on the plaintiff in error, see §§ 180, 182, 184, New York Tax Law; Home Ins. Co. v. New York, 134 U. S. 594, 599, 600; Lehigh Valley R. R. v. Pennsylvania, 145 U. S. 192, 201, 202. The…
1Opinion of the CourtJustice Day
The proceeding which resulted in the judgment here complained of originated in an application by the Cornell Steamboat Company to review by certiorari a decision of the Comptroller of New York, denying a petition for revision and readjustment of taxes imposed by the Comptroller on the Steamboat Company for the years 1902 and 1903. These taxes were imposed under § 184 of the Tax Laws of New York (c. 60, Consolidated Law's), which, so far as it is pertinent here, reads:
“Section 184. Additional franchise tax on transporta tion and transmission corporations and associations.— Every corporation .…
2Cases cited6 opinions
- United States v. Chandler-Dunbar Water Power Co.Supreme Court of the United States · 1908
- Lehigh Valley Railroad v. PennsylvaniaSupreme Court of the United States · 1892
- Cincinnati, Portsmouth, Big Sandy and Pomeroy Packet Co. v. BaySupreme Court of the United States · 1906
- Harman v. ChicagoSupreme Court of the United States · 1893
- Ewing v. City of LeavenworthSupreme Court of the United States · 1913
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3Cited by37 opinions
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
- Cooney v. Mountain States Telephone & Telegraph Co.Supreme Court of the United States · 1935
- Kansas City, Fort Scott & Memphis Railway Co. v. BotkinSupreme Court of the United States · 1916
- Cornell Steamboat Co. v. United StatesSupreme Court of the United States · 1944
- Forsberg v. City of ChicagoAppellate Court of Illinois · 1986
32 more not listed; retrieve them via the Exa API.