Legal Opinion
Vaughan v. State of New York
New York Court of Appeals
Decided November 24, 1936PublishedCited by 12 opinions
1Opinion of the CourtLoughran, J.
This is a claim for a refund of stock transfer stamp taxes collected under sections 270 and 270-a of the Tax Law (Cons. Laws, ch. 60), as amended by chapter 643 of the Laws of 1933. It embraces only taxes paid on transfers of par value stock. Its basis is the proposition that the statute deprives the claimants of their property without due process of law and denies to them the equal protection of the laws,- contrary to the Fourteenth Amendment of the Constitution of the United States and section 6 of article I of the Constitution of the State. The Court of Claims dismissed the claim on the…
2Cases cited9 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- Clark v. TitusvilleSupreme Court of the United States · 1902
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Brown v. State of New YorkNew York Court of Appeals · 1996
- North American Company v. GreenSupreme Court of Florida · 1960
- Merchants Refrigerating Co. v. TaylorNew York Court of Appeals · 1937
- Ampco Printing-Advertisers ' Offset Corp. v. City of New YorkNew York Court of Appeals · 1964
- O'Kane v. State of New YorkNew York Court of Appeals · 1940
7 more not listed; retrieve them via the Exa API.