People ex rel. International Elevating Co. v. Miller
Appellate Division of the Supreme Court of the State of New York
Determination confirmed, with fifty dollars costs and disbursements. No opinion. All concurred, except Cochrane, J., dissenting, in part, in memorandum.
1Opinion of the Court
Cochrane, J. (dissenting):
In People ex rel. Johnson Co. v. Roberts (159 N. Y. 70) and People ex rel. Koechl & Co. v. Morgan (96 App. Div. 110; affd. on opinion below, 183 N. Y. 674) it was held that the.good will of a foreign corporation when constituting a part of its capital employed within this State is taxable under section 183 of the Tax Law (Laws of 1896, chap. 908). In both of those cases, however, it appeared that the good will existed and had a value within this State. (Is this case a part of the capital of the relator was issued in the year 1894 for the *902good will Of-different…
2Cases cited2 opinions
- People Ex Rel. A.J. Johnson Co. v. . RobertsNew York Court of Appeals · 1899
- People ex rel. Victor Koechl & Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1904