Legal Opinion
People Ex Rel. Pratt v. Goldfogle
New York Court of Appeals
Decided March 30, 1926PublishedCited by 37 opinions
1Opinion of the Court
Hiscock, Ch. J.
The relator for the year 1923 was assessed under the provisions of chapter 897, Laws of 1923, for an interest owned by him in a firm conducting a banking and other kinds of business, on the ground that it was “ moneyed capital * * * coming into competition with the business of national banks ” and not exempt under certain provisions of the statute. Both sides have appealed from the order of the Appellate Division upholding this assessment in a modified amount. The appeal of the taxing authorities involves a question of only minor importance because their complaint is directed…
2Cases cited17 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
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3Cited by37 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Dyer v. Broadway Central BankNew York Court of Appeals · 1930
- Wallace v. Commissioner of TaxationSupreme Court of Minnesota · 1971
- First Nat. Bank of Shreveport v. Louisiana Tax Comm'nSupreme Court of the United States · 1933
- American Surety Co. v. Philippine National BankNew York Court of Appeals · 1927
32 more not listed; retrieve them via the Exa API.