People ex rel. Iroquois Door Co. v. Knapp
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 29th day of June, 1918, directed to Walter H. Knapp and others, commanding them to certify and return to the clerk of the county of Albany all and singular their proceedings had in refusing an appropriate credit on the franchise tax assessed against the relator for the year 1918.
1Opinion of the Court
Cochrane, J.:
Chapter 726 of the Laws of 1917 radically changed the method of determining the annual franchise tax on manufacturing and mercantile corporations. It amended the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62) by inserting a new article to be known as article 9-a. It provided that the franchise tax payable annually in advance should be computed on the basis of three per centum of the net income of the corporation for its fiscal or the calendar year next preceding, upon which income such corporation was required to pay a Federal tax (§§ 209, 215).
*174Section 219-j provided…
2Cases cited3 opinions
- People Ex Rel. Cunningham v. RoperNew York Court of Appeals · 1866
- In re Appraisal of the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1900
- People Ex Rel. Gallatin National Bank v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1876
3Cited by5 opinions
- People ex rel. Jacob Ruppert Realty Corp. v. CantorNew York Supreme Court · 1921
- Lyford v. State of New YorkCourt of Appeals for the Second Circuit · 1944
- People ex rel. Central Union Trust Co. v. WendellAppellate Division of the Supreme Court of the State of New York · 1921
- Bronx Garment Center, Inc. v. City of New YorkNew York Supreme Court · 1951
- Grossman v. WagnerNew York Supreme Court · 1959