Legal Opinion
People v. Coe Manufacturing Co.
New York Supreme Court
Decided June 15, 1930PublishedCited by 1 opinion
1Opinion of the CourtStaley, J.
Plaintiff moves for judgment on the pleadings, The action is brought against a foreign corporation to recover unpaid franchise taxes.
A foreign corporation is liable for a franchise tax upon business done within this State independent of legal authority to transact business within the State. (People v, Tropical Fruit Corporation, 252 N. Y. 605, affg. 223 App. Div. 864.)
The answer admits the sending of notice of audit of the annual accounts for taxes as alleged in the complaint and admits nonpayment except as alleged in the complaint.
The remedies of a taxpayer to contest the validity of a tax…
2Cases cited4 opinions
- Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
- People Ex Rel. Chas. Kohlman & Co. v. LawNew York Court of Appeals · 1925
- People v. Tropical Fruit CorporationNew York Court of Appeals · 1930
- People v. Tropical Fruit Corp.Appellate Division of the Supreme Court of the State of New York · 1928
3Cited by1 opinion
- People v. Afia Finance Corp.New York Supreme Court · 1930