Legal Opinion
Inter-County Title Guaranty & Mortgage Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 29, 1970PublishedCited by 1 opinion
1Opinion of the Court
Staley, Jr., J.
This is a proceeding under article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County), to review a determination of the State Tax Commission which denied petitioner’s application for revision or refund of an additional franchise tax assessment paid for the year 1962, and sustained the additional franchise tax assessment imposed under section 187 of the Tax Law.
Petitioner is a title insurance corporation organized under article 13 of the Insurance…
2Cases cited4 opinions
- Smith v. . the PeopleNew York Court of Appeals · 1872
- MATTER OF GUARDIAN LIFE INS. CO. v. ChapmanNew York Court of Appeals · 1951
- Lawyers Title Ins. Corp. v. Board of Ins. Com'rsCourt of Appeals of Texas · 1948
- City Title Insurance v. Superintendent of InsuranceNew York Supreme Court · 1961
3Cited by1 opinion
- Baldine v. GomulkaAppellate Division of the Supreme Court of the State of New York · 1978