In re Bruere
Appellate Division of the Supreme Court of the State of New York
Appeal by the Coca Cola Company from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 8th day of May, 1916, denying its motion to vacate an order granted under section 299 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62) for its examination in supplementary proceedings for the collection of the personal tax imposed upon it for the year 1915.
1Opinion of the Court
Smith, J.:
The Coca Cola Company is a foreign corporation organized under the laws of the State of Georgia. November 19, 1902, it filed a certificate and obtained a license to do business in this State, and designated a person to receive process. Since that time it has been doing business continuously in the State of New York, with an office or place of business at 330 West Twenty-seventh street, in the borough of Manhattan. In October, 1914, the company was assessed in the borough of Manhattan on its capital invested in business in the State of *299New York as a non-resident doing business in…
2Cases cited1 opinion
- Boucker Contracting Co. v. W. H. Callahan Contracting Co.New York Court of Appeals · 1916
3Cited by1 opinion
- In re MaltbieAppellate Division of the Supreme Court of the State of New York · 1917