Luitwieler v. Luitwieler Pumping Engine Co.
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered January 16, 1920, affirming a judgment in favor of defendants, entered upon a dismissal of the complaint by the court on trial at Special Term. The court erred in dismissing plaintiff’s complaint. Its interpretation of the Stamp Tax Law was erroneous.
Read the full summary
Appeal from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered January 16, 1920, affirming a judgment in favor of defendants, entered upon a dismissal of the complaint by the court on trial at Special Term. The court erred in dismissing plaintiff’s complaint. Its interpretation of the Stamp Tax Law was erroneous. (Travis v. Knox Terpezone Company, 215 N. Y. 259; Cushman v. Thayer, 76 N. Y. 365; Matter of Paul, 165 N. Y. Supp. 413; People ex rel. Hatch v. Reardon, 184 N. Y. 431; Smyth v. Pure Ice Co., 193 App. Div. 479; Bean v. Flint, 204 N. Y.…
1Opinion of the CourtCrane, J.
This appeal presents the question of the appellant’s right to have the Luitwieler Pumping Engine Company transfer upon the books of the company stock assigned to him by his daughter, a stockholder, although at the time of presentation for transfer stamps required by the Tax Law were not affixed. Adelaide B. Luitwieler, a resident of Los Angeles, California, owned six hundred and ten shares of the company represented by stock certificates Nos. 132 and 144. In January of 1919, by proper indorsement she assigned the stock certificates to her father -and mailed them at Los Angeles.addressed to…
2Cases cited3 opinions
- Bean v. . FlintNew York Court of Appeals · 1912
- Waddle v. . CabanaNew York Court of Appeals · 1917
- Phelps-Stokes Estates, Inc. v. NixonNew York Court of Appeals · 1917
3Cited by8 opinions
- Cooper v. GossettAppellate Division of the Supreme Court of the State of New York · 1933
- Schwartzman v. KimlerCivil Court of the City of New York · 1966
- Luitwieler v. Luitwieler Pumping Engine Co.New York Supreme Court · 1922
- In re the Estate of ShelleyNew York Surrogate's Court · 1927
- Rogers v. BallenbergCourt of Appeals for the Second Circuit · 1934
3 more not listed; retrieve them via the Exa API.