Buchanan v. Town of Salina
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtLarkin, J.
Chapter 726 of the Laws of 1917 added to the Tax Law a new article, 9-A, imposing a franchise tax on manufacturing and mercantile corporations. On domestic corporations it was imposed for the privilege of exercising their corporate functions within the State, and upon foreign corporations for the privilege of doing business within this State. The basis of the tax was the net income of the corporation for the preceding fiscal or calendar year. The only section with which we are concerned in this litigation is 219-h, which, as the article was originally enacted, provided for the disposition of…
2Cases cited26 opinions
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- People Ex Rel. Einsfeld v. . MurrayNew York Court of Appeals · 1896
- General American Tank Car Corp. v. DaySupreme Court of the United States · 1926
- Heisler v. Thomas Colliery Co.Supreme Court of Pennsylvania · 1922
- Gordon v. . CornesNew York Court of Appeals · 1872
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3Cited by8 opinions
- Board of Education v. RettaliataNew York Court of Appeals · 1991
- State v. Town of OppenheimAppellate Division of the Supreme Court of the State of New York · 1992
- Buchanan v. Town of SalinaNew York Supreme Court · 1946
- Juleah Co. v. Incorporated Village of RoslynNew York Supreme Court · 1976
- Village of Gowanda v. County of ErieAppellate Division of the Supreme Court of the State of New York · 1966
3 more not listed; retrieve them via the Exa API.