Legal Opinion
New York v. Jersawit
Supreme Court of the United States
Decided January 7, 1924No. 352PublishedCited by 96 opinions
1Opinion of the CourtJustice Holmes
This case comes here upon certiorari, 262 U. S. 741, to review a decision apportioning a claim in bankruptcy for taxes, presented by the State of New York. 290 Fed. 950. On Décember 22, 1920, a petition was filed against the Ajax Dress Company, a manufacturing or mercantile corporation of the State of. New York, and it was adjudicated a bankrupt. The State filed a claim for a tax for the year between November 1, 1920,. and October 31, 1921, and for “penal interest”, under §§ 2Ó9 and.219-c of the Tax Law of New York. Section- 209 provides that “ For the privilege of exercising its- franchise…
2Cases cited4 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- In re Ajax Dress Co.Court of Appeals for the Second Circuit · 1923
- People ex rel. New York Central & Hudson River Railroad v. GausNew York Court of Appeals · 1911
3Cited by96 opinions
- Gardner v. New JerseySupreme Court of the United States · 1947
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- City of New York v. SaperSupreme Court of the United States · 1949
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
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