Pierce-Arrow Motor Corp. v. Mealey

Hbffernan, J,

The taxpayer, the Pierce-Arrow Motor Car Company, was a New York corporation formed by the merger, on December 6, 1916, of another New York corporation of the same name by Pierce-Arrow Motor Car & Truck Corporation, another New York corporation, incorporated four days earlier. Both the taxpayer and its constituents of the same name were engaged in the business of manufacturing and selling automobiles and motor trucks. Upon the merger, the taxpayer took over the business of the constituent and continued it. The entire business was transacted within the State of New York.

Petitioner,…