Legal Opinion
People v. Tropical Fruit Corp.
Appellate Division of the Supreme Court of the State of New York
Decided April 15, 1928PublishedCited by 4 opinions
1Per curiam
We are of opinion that section 181 of the Tax Law, as amended, may permit the recovery of a tax; and it was error to dismiss the complaint. The issue as to whether defendant has been doing business in this State, and is, therefore, liable for the tax, should be tried. While the statute is somewhat obscure in its language we are of the opinion it was the intent of the Legislature that a foreign corporation should be liable for a tax regardless of whether the corporation obtained the certificate provided in section 110 of the Stock Corporation Law. In principle the case is somewhat analogous to…
2Cases cited4 opinions
- Mahar v. . Harrington Park Villa SitesNew York Court of Appeals · 1912
- New York Ex Rel. Cornell Steamboat Co. v. SohmerSupreme Court of the United States · 1915
- People Ex Rel. Cornell Steamboat Company v. . SohmerNew York Court of Appeals · 1912
- Newton Creek Towing Co. v. LawAppellate Division of the Supreme Court of the State of New York · 1923
3Cited by4 opinions
- Elsner v. United American Utilities, Inc.Court of Chancery of Delaware · 1935
- People v. Coe Manufacturing Co.New York Supreme Court · 1930
- Amelius v. Grand Imperial LLCNew York Supreme Court · 2017
- In re the Judicial Settlement of the Account of Proceedings of FraserAppellate Division of the Supreme Court of the State of New York · 1937