In re the Bank of Richmondville
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtHeffernan, J.
This is a proceeding under article 78 of the Civil Practice Act and sections 199 and 375 of the Tax Law, to review a determination of the State Tax Commission which confirmed an assessment of income tax against the petitioners for the calendar year 1937.
The only question involved is whether respondents properly assessed against petitioners as the executors of the last will and testament of William E. Lewis, deceased, an income tax computed upon a profit of $234,258.75 arising from a sale by the executors of 7,551 shares of Mohawk & Hudson Power Corporation preferred stock, an asset of the…
2Cases cited13 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- People ex rel. Rice v. GravesAppellate Division of the Supreme Court of the State of New York · 1934
- Matter of Final Accounting of GerryNew York Court of Appeals · 1886
- People Ex Rel. Rice v. GravesNew York Court of Appeals · 1936
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3Cited by14 opinions
- Rogers v. CommissionerUnited States Tax Court · 1943
- In re the Claims of LazarusAppellate Division of the Supreme Court of the State of New York · 1944
- Marx v. BragaliniNew York Court of Appeals · 1959
- Simon v. HoeyDistrict Court, S.D. New York · 1949
- Young v. Town of HuntingtonNew York Supreme Court · 1976
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