Legal Opinion
In re the Voluntary Dissolution of Commercial Safe Deposit Co.
New York Supreme Court
Decided July 25, 1933PublishedCited by 2 opinions
1Opinion of the CourtHinicley, J.
The above-named banking corporation ceased to do business on the 22d day of June, 1931, pursuant to the command of this court which ordered “ that the business of the Commercial Safe Deposit Company of Buffalo be and the same hereby is declared closed.” The company, having complied with the other requirements of the order, asks that it be declared dissolved. The Attorney-General objects to the dissolution of the company until it has paid its franchise tax since the time it ceased to do business. The company contends that it is not required to pay a franchise tax for that period. “ The general…
2Cases cited4 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- Sebastian Bradt v. . Ephraim BenedictNew York Court of Appeals · 1858
- People Ex Rel. United States Aluminium Printing Plate Co. v. KnightNew York Court of Appeals · 1903
- People ex rel. Claire Belle Dresses, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1927
3Cited by2 opinions
- Brady v. State Tax CommissionNew York Supreme Court · 1941
- The Pullman Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1947