Legal Opinion
People Ex Rel. Wedgewood Realty Co. v. Lynch
New York Court of Appeals
Decided July 11, 1933PublishedCited by 9 opinions
1Opinion of the Court
Pound, Ch. J.
This is a certiorari proceeding to review a determination of the State Tax Commission upon the relator’s application for a revision and resettlement of its assessment of an annual franchise tax under section 182 of the Tax Law (Cons. Laws, ch. 60) for the year 1927, measured by the dividends declared upon capital stock during the calendar year 1926.
Section 182 of the Tax Law, as amended by chapter 674 of the Laws of 1926, provided in part: “ For the privilege of exercising its corporate franchise or of holding property in this state every domestic corporation, joint stock company…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Weiss v. StearnSupreme Court of the United States · 1924
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
- Rockefeller v. United StatesSupreme Court of the United States · 1921
- Small v. SullivanNew York Court of Appeals · 1927
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Randall v. BaileyNew York Court of Appeals · 1942
- Marx v. BragaliniNew York Court of Appeals · 1959
- People Ex Rel. Adams Electric Light Co. v. GravesNew York Court of Appeals · 1936
- United States v. E. Regensburg & SonsDistrict Court, S.D. New York · 1954
- People Ex Rel. Wedgewood Realty Co., Inc. v. LynchNew York Court of Appeals · 1933
4 more not listed; retrieve them via the Exa API.