People v. Duffy-McInnerny Co.
Appellate Division of the Supreme Court of the State of New York
■ - Submission óf a controversy upon an agreed statement of facts pursuant to section 1279 of the Code of Civil Procedure.
1Opinion of the CourtSmith, P. J.
The defendant is a- domestic corporation, organized to carry on business in Rochester, N. Y., as a department store. It was incorporated on November 14,1906 ; its capital stock is $2,000,000. The entire amount of stock was subscribed and paid in on the- 1st of April, 1907. The capital having been paid in full, the company issued to the subscribers certificates for the amounts to which they were entitled, amounting in all to 20,000 shares. Ho stamps were attached tó the stock thus' issued. If the issuance of this stock be subject to the tax under chapter 241 of the Laws of 1905* the tax would…
2Cited by8 opinions
- Phelps-Stokes Estates, Inc. v. NixonNew York Court of Appeals · 1917
- Rockefeller Foundation v. StateNew York Court of Claims · 1932
- United States Radiator Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 1912
- Terminals & Transportation Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 1939
- Terminals & Transportation Corp. v. StateAppellate Division of the Supreme Court of the State of New York · 1939
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