People ex rel. New York Life Insurance v. Walsh
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 21st day of August, 1920, directed to M. J. Walsh and others, constituting the State Tax Commission, and State Tax Department, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in overruling the relator’s application for a revision of its franchise tax.
1Opinion of the Court
Woodward, J.:
The State Tax Commission has made an assessment against the relator for the year 1917, under the provisions of section 187 of the Tax Law, upon the basis of the report of the relator in 1918 showing its gross premiums received during the preceding calendar year, without deductions for cancellations, dividends or reinsurance, amounting to $18,162,526.12. From the gross amount of premiums thus reported the relator deducted $3,707,503.48 as premiums refunded to policyholders as dividends, and $3,055,041.51 as premiums refunded to policyholders on the cancellation of their policies.…
2Cases cited8 opinions
- People v. . O'BrienNew York Court of Appeals · 1888
- People v. . StephensNew York Court of Appeals · 1878
- In the Matter of the Application of Henry W. CooperNew York Court of Appeals · 1860
- People Ex Rel. Jacobus v. . Van WyckNew York Court of Appeals · 1899
- German Alliance Insurance v. VanCleaveIllinois Supreme Court · 1901
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3Cited by3 opinions
- Zajic v. Sikora Realty Corp.Appellate Division of the Supreme Court of the State of New York · 1937
- People ex rel. New York Life Insurance v. GilchristAppellate Division of the Supreme Court of the State of New York · 1924
- Sherwin v. JonasAppellate Terms of the Supreme Court of New York · 1934