People Ex Rel. Manila Electric Railroad & Lighting Corp. v. Knapp
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered June 23, 1920, which confirmed, on certiorari, a determination of the state tax commission imposing upon the relator a license fee under the provisions of section 181 and a franchise tax under the provisions of section 182 of the Tax Law based upon business done and capital employed within the state for the year ending October 31, 1916. The facts, so far as material,…
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered June 23, 1920, which confirmed, on certiorari, a determination of the state tax commission imposing upon the relator a license fee under the provisions of section 181 and a franchise tax under the provisions of section 182 of the Tax Law based upon business done and capital employed within the state for the year ending October 31, 1916. The facts, so far as material, are stated in the opinion. To be subject to tax under section 182 of the Tax Law, a corporation must both do business…
1Opinion of the CourtCollin, J.
The relator, The Manila Electric Railroad and Lighting Corporation, a foreign corporation, seeks in this certiorari proceeding (Tax Law, section 199) to annul the determination of the state tax commission imposing upon it a license fee under the provisions of section 181 and a franchise tax under the provisions of section 182 of the Tax Law, based on business for the year ending October 31, 1916. The Appellate Division, upon the appeal of the relator, confirmed by a non-unanimous decision the determination.
There is not contradiction concerning the facts. In virtue of them and the provisions…
2Cases cited17 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Penn Collieries Co. v. . McKeeverNew York Court of Appeals · 1905
- People v. . American Bell Telephone Co.New York Court of Appeals · 1889
- People v. . Horn Silver Mining Co.New York Court of Appeals · 1887
- Cummer Lumber Co. v. Associated Manufacturers' Mutual Fire InsuranceAppellate Division of the Supreme Court of the State of New York · 1901
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3Cited by28 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- International Fuel & Iron Corp. v. Donner Steel Co.New York Court of Appeals · 1926
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- State v. National Cash Credit Ass'nSupreme Court of Alabama · 1932
- People Ex Rel. Nauss v. GravesNew York Court of Appeals · 1940
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