Legal Opinion

Cullinan v. Trolley Club

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1901PublishedCited by 8 opinions

Appeal by the plaintiff, Patrick W. Cullman, as State Commissioner of Excise of the State of New York, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of New York on the 4th day of March, 1901, upon the verdict of a jury, and also from an order entered in said clerk’s office on the 1st day of March, 1901, denying the plaintiff’s motion for a new trial made upon the minutes.

1Opinion of the Court

Hatch, J.:

This action was brought to recover the penalty of a liquor tax bond given by the defendant the Trolley Club, as principal, and the defendants Walz and Marcus, as sureties, upon the Trolley Club’s application for a liquor tax certificate to traffic in liquors *203under subdivision 1 of section 11 of the Liquor Tax Law (Chap. 29 ■of the General Laws [Laws of 1896, chap. 112 as amended]).

It is averred in the complaint that the Trolley Club violated the Liquor Tax Law by sales of liquor to special agents of the Excise Department on February 3, 1900, between the hours of one and ■five…

2Cases cited1 opinion

  1. People ex rel. Simermyer v. RooseveltAppellate Division of the Supreme Court of the State of New York · 1896

3Cited by8 opinions

  1. Payson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
  2. Epstein v. Board of Regents of the UniversityNew York Court of Appeals · 1946
  3. Cullinan v. RorphuroAppellate Division of the Supreme Court of the State of New York · 1904
  4. Cullinan v. FurthmannAppellate Division of the Supreme Court of the State of New York · 1905
  5. Epstein v. Board of RegentsAppellate Division of the Supreme Court of the State of New York · 1945

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