Legal Opinion · Dissent
People ex rel. Beck v. Graves
Appellate Division of the Supreme Court of the State of New York
Decided January 11, 1939Published
1DissentMcNamee, J.
The assessment in this ease covers income from real estate owned by relators in the State of Minnesota, and received by them while residents of New York, for the years 1930, 1931 and 1933, The taxes were paid under protest, and a refund is sought.
The assessment was levied under a statute enacted in 1935, amending section 359 of the Tax Law as it was passed in 1919. It has been held by this court and by the Court of Appeals that section 359, prior to 1935, did not permit the assessment of an income tax on income from real estate located in a foreign State. (People ex rel. Pierson v. Lynch, 237…
2Cases cited9 opinions
- Untermyer v. AndersonSupreme Court of the United States · 1928
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Forbes Pioneer Boat Line v. Board of Commissioners of Everglades Drainage DistrictSupreme Court of the United States · 1922
- Lynch v. New York Ex Rel. PiersonSupreme Court of the United States · 1934
- City Bank Farmers' Trust Co. v. New York Central RailroadNew York Court of Appeals · 1930
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