People ex rel. Turner Construction Co. v. Cantor
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, Turner Construction Company, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 21st day of December, 1920, dismissing a writ of certiorari and confirming the assessment of $500,000 for the year 1919 upon the personal property (capital stock and surplus) of the relator.
1Opinion of the Court
Greenbaum, J.:
The proceedings were instituted to review an assessment of $500,000 on the capital stock of the relator for the year 1919, imposed as of October 1, 1918, pursuant to article 1, section 12, of the Tax Law. The relator claims that the assessment is illegal and void, on the ground that it is a manufacturing corporation within the meaning of article 9-A of the Tax Law, and, therefore, exémpt from local taxation under section 219-j of that article. The return denies that the assessment was erroneous, illegal and void. The learned Special Term justice held that the relator was not a…
2Cases cited4 opinions
- Friday v. Hall & Kaul Co.Supreme Court of the United States · 1910
- The People v. . N.Y. Floating Dry-Dock Co.New York Court of Appeals · 1883
- People ex rel. Post & McCord, Inc. v. CantorNew York Supreme Court · 1919
- People ex rel. Post & McCord, Inc. v. CantorAppellate Division of the Supreme Court of the State of New York · 1920
3Cited by3 opinions
- Western Pipe Line Constructors, Inc. v. DickinsonTennessee Supreme Court · 1958
- People ex rel. W. W. Hodkinson Corp. v. CantorNew York Supreme Court · 1922
- Rye Country Day School v. LynchAppellate Division of the Supreme Court of the State of New York · 1934