New York Terminal Co. v. Gaus
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered July 29, 1910, in favor of defendant, upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered July 29, 1910, in favor of defendant, upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion. The acts of the comptroller were null and void on the grounds that he did not have (1) jurisdiction of the subject-matter, as the law only makes provision as to the taxing of a “ corporation, joint-stock company or association doing business in the state * * * ■ for…
1Opinion of the CourtGray, J.
The plaintiff, a foreign corporation, purchased at a judicial sale, held under a decree. in foreclosure of a mortgage given by the Brooklyn Ferry Company of New York, all of the corporate assets and claimed that it acquired the properties sold free of certain franchise taxes theretofore levied by the comptroller of the state. The parties agreed to submit the determination of their controversy to the Appellate Division, in the third department, and that court ordered judgment for the defendant; determining that the franchise taxes were duly assessed and were valid liens upon the property…
2Cases cited3 opinions
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- The People v. . the Home Insurance Co.New York Court of Appeals · 1883
- People Ex Rel. Joline v. . WilliamsNew York Court of Appeals · 1910
3Cited by38 opinions
- New York v. MacLaySupreme Court of the United States · 1933
- Marshall v. New YorkSupreme Court of the United States · 1920
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Seaboard Nat. Bank v. Rogers Milk Products Co.Court of Appeals for the Second Circuit · 1927
- In Re the Accounting of GrunerNew York Court of Appeals · 1946
33 more not listed; retrieve them via the Exa API.