Legal Opinion
People ex rel. Equitable Holding Corp. v. Graves
Appellate Division of the Supreme Court of the State of New York
Decided March 4, 1942PublishedCited by 3 opinions
1Opinion of the CourtHeffernan, J.
This proceeding is one in the nature of mandamus under article 78 of the Civil Practice Act. The Albany Special Term of the Supreme Court directed appellants to hear and determine the petitioner’s application for revision of franchise taxes for the franchise tax year beginning November 1, 1938, upon the application for such revision filed October 8, 1940. From that order appellants have come to this court.
Article 9-A of the Tax Law imposes an annual franchise tax upon business corporations. Returns are required to be made before May fifteenth covering the fiscal year. One-half of the tax is…
2Cases cited8 opinions
- Campbell v. HoltSupreme Court of the United States · 1885
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Jacobus v. . ColgateNew York Court of Appeals · 1916
- Laird v. . CartonNew York Court of Appeals · 1909
- F. E. Compton & Co. v. WilliamsAppellate Division of the Supreme Court of the State of New York · 1936
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3Cited by3 opinions
- E. P. Lawson Co. v. BrowneNew York Supreme Court · 1943
- Garden City Country Club, Inc. v. AldworthNew York Supreme Court · 1959
- Continental Bank & Trust Co. v. Tanager Construction Corp.Appellate Division of the Supreme Court of the State of New York · 1950