Legal Opinion
Arden Farms Co. v. State
Appellate Division of the Supreme Court of the State of New York
Decided January 9, 1946No. Claim No. 27477PublishedCited by 2 opinions
1Opinion of the CourtBrewster, J.
Claimant-appellant appeals from a judgment of the Court of Claims dismissing its claim for a refund, under the provisions of section 280 of the Tax Law, of the sum of $13,800.39, which it paid, under protest, pursuant to a ruling of the New York State Tax Commission holding claimant liable in said amount for a stock transfer tax upon an alleged transfer of a number of shares of its corporate common stock to certain voting trustees.
The facts which gave rise to the controversy are undisputed. They are summarized as follows: Claimant was originally incorporated under the laws of the State of…
2Cases cited6 opinions
- U.S. Radiator Co. v. . State of New YorkNew York Court of Appeals · 1913
- Smith v. Universal Service Motors Co.Court of Chancery of Delaware · 1929
- Flour City National Bank of Rochester v. ShireAppellate Division of the Supreme Court of the State of New York · 1903
- Mau v. Montana Pacific Oil Co.Court of Chancery of Delaware · 1928
- Flour City National Bank of Rochester v. . ShireNew York Court of Appeals · 1904
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3Cited by2 opinions
- Walsh v. Somerset Group, Inc.Appellate Division of the Supreme Court of the State of New York · 1974
- Lincoln Building Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 1947