Legal Opinion
Village of Elmira Heights v. Town of Horseheads
Appellate Division of the Supreme Court of the State of New York
Decided December 30, 1931PublishedCited by 12 opinions
1Opinion of the CourtVan Kirk, P. J.
The action is to recover money had and received. Under article 9-A of the Tax Law a franchise tax on corporations doing business in this State had been assessed and paid and one-third thereof (Tax Law, § 219-h) distributed by the Comptroller to the treasurers of the several counties of the State. The treasurer of Chemung county received its portion. Defendant is a town in *271that county. Plaintiff is a village partly in the town of Horseheads. A part of this tax had been collected in the years 1921 to 1925, inclusive, from corporations which had their principal offices in that portion of the…
2Cases cited5 opinions
- Strough v. Board of Supervisors of Jefferson CountyNew York Court of Appeals · 1890
- City of Buffalo v. County of ErieNew York Supreme Court · 1915
- City of Buffalo v. . County of ErieNew York Court of Appeals · 1917
- City of Buffalo v. County of ErieAppellate Division of the Supreme Court of the State of New York · 1915
- People ex rel. Village of Cobleskill v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1910
3Cited by12 opinions
- 860 Executive Towers, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1976
- Board of Education v. RettaliataNew York Court of Appeals · 1991
- Thompson v. Maimonides Medical CenterAppellate Division of the Supreme Court of the State of New York · 1982
- Fidelity and Casualty Co. v. Hellenic Bank Trust Co.City of New York Municipal Court · 1943
- Buchanan v. Town of SalinaAppellate Division of the Supreme Court of the State of New York · 1945
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