People Ex Rel. Fifth Avenue Building Co. v. Williams
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 13, 1910, which annulled, in certiorari proceedings, a determination of the state comptroller assessing a franchise tax against the relator for the year ending October 31, 1909. The facts, so far as material, are stated in the opinion. The relator was subject to the tax as its capital stock was employed in business during the preceding year. (People ex rel.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 13, 1910, which annulled, in certiorari proceedings, a determination of the state comptroller assessing a franchise tax against the relator for the year ending October 31, 1909. The facts, so far as material, are stated in the opinion. The relator was subject to the tax as its capital stock was employed in business during the preceding year. (People ex rel. Steinway & Sons v. Kelsey, 108 App. Div. 138; People ex rel. W. & H. S. R. Co. v. Miller, 181 N. Y. 328; People ex rel.…
1Opinion of the CourtWerner, J.
The relator was incorporated on the 14th day of February, 1908, under tlie laws of this state and began to do business wholly within this state on February 20th of the same year. Its certificate of incorporation authorizes it “ to' acquire by purchase or lease, or otherwise, lands and interests in lands * * * and to erect, or cause to be erected, on any lands owned, held or occupied by the corporation, buildings or other structures, with their appurtenances * * * and to lease * * * any buildings or other structures, and any stores, shops, suites, rooms, or part of any buildings or other…
2Cases cited9 opinions
- People Ex Rel. Killeen v. . AngleNew York Court of Appeals · 1888
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- In re the Trustees of the New York & Brooklyn BridgeNew York Court of Appeals · 1878
- People of State of New York v. . McGloinNew York Court of Appeals · 1883
- People Ex Rel. Wall & Hanover Street Realty Co. v. MillerNew York Court of Appeals · 1905
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3Cited by15 opinions
- Crown Enterprises, Inc. v. WoodsTennessee Supreme Court · 1977
- Merkling v. Ford Motor Co.Appellate Division of the Supreme Court of the State of New York · 1937
- People Ex Rel. New York Mail & Newspaper Transportation Co. v. GausNew York Court of Appeals · 1910
- People ex rel. Coney Island Jockey Club v. SohmerAppellate Division of the Supreme Court of the State of New York · 1913
- RKO-Keith-Orpheum Theatres, Inc. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1955
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