People ex rel. Kernochan v. Wendell
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 22d day of April, 1921, directed to James A. Wendell, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had in reference to fixing the income tax of Marie Marshall, an incompetent person, for the taxable year of 1919 under article 16 of the Tax Law.
1Opinion of the Court
Cochrane, J.:
It is provided by section 357 of the Tax Law (as added by Laws of 1919, chap. 627) that “ net income ” means the gross income “ less the deductions allowed by this article.” Any deduction claimed, therefore, must find its justification in the statute. The only statute cited as an authority for the proposed deduction is subdivision 1 of section 360 (as added by *198Laws of 1919, chap. 627). But that subdivision clearly relates only to expenses “ in carrying on any trade or business.” The expense here claimed as a deduction was not so incurred. These relators were not engaged “ in…
2Cited by4 opinions
- People ex rel. Merrill v. GilchristAppellate Division of the Supreme Court of the State of New York · 1925
- Chahoon v. MealeyAppellate Division of the Supreme Court of the State of New York · 1944
- Kernochan v. LawAppellate Division of the Supreme Court of the State of New York · 1923
- People ex rel. Johnson v. BrowneAppellate Division of the Supreme Court of the State of New York · 1948