Hoey v. Coleman
U.S. Circuit Court for the District of Southern New York
In Equity.
1Opinion of the CourtWallace, J.
In my judgment the tax, the collection of which is sought to be restrained by this suit, is in no sense a tax upon commerce, and its legality depends solely upon the question whether the collective body known as “Adams Express Company” is a corporation within the meaning of the state statute which subjects to taxation “all moneyed or stock corporations deriving an income or profit from their capital or otherwise.?’ If the company is a corporation or a partnership, having its domicile in this state, its capital is taxable by the state, notwithstanding it may be wholly invested in the business…
2Cases cited6 opinions
- Chapman v. BarneySupreme Court of the United States · 1889
- Botiller v. DominguezSupreme Court of the United States · 1889
- Penfield v. Chesapeake, Ohio & South Western RailroadSupreme Court of the United States · 1890
- People Ex Rel. Platt v. . WempleNew York Court of Appeals · 1889
- People ex rel. Winchester v. ColemanNew York Supreme Court · 1889
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3Cited by9 opinions
- Southern Pac. R. v. United StatesCourt of Appeals for the Ninth Circuit · 1904
- Nevada-California Power Co. v. HamiltonDistrict Court, D. Nevada · 1916
- Bobe v. LloydsCourt of Appeals for the Second Circuit · 1926
- State ex rel. Railroad & Warehouse Commission v. United States Express Co.Supreme Court of Minnesota · 1900
- Stearns v. JewelColorado Court of Appeals · 1915
4 more not listed; retrieve them via the Exa API.