People ex rel. Klauber v. Wendell
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 11th day of January, 1921, directed to James A. Wendell, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular the proceedings had concerning the assessment and penalties levied upon the income of the petitioner for the year 1919, pursuant to article 16 of the Tax Law.
1Opinion of the Court
Cochrane, J.:
The question in this case involves the proper construction of section 353 of article 16 of the Tax Law (as added by Laws of 1919, chap. 627), such article being commonly known as the Income Tax Law. Said section 353 is as follows: “ For the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property, real, personal or mixed, the basis shall be first, in case of property acquired before January first, nineteen hundred and nineteen, the fair market price or value of such property, as of January first, nineteen hundred and nineteen, and,…
2Cases cited1 opinion
- Goodrich v. EdwardsSupreme Court of the United States · 1921
3Cited by9 opinions
- United States v. FlannerySupreme Court of the United States · 1925
- Falk v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930
- Marx v. BragaliniNew York Court of Appeals · 1959
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1979
- State v. FlennerSupreme Court of Alabama · 1938
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