Legal Opinion
Electric Bond & Share Co. v. State
Appellate Division of the Supreme Court of the State of New York
Decided January 14, 1937No. Claim No. 23648PublishedCited by 15 opinions
1Opinion of the CourtRhodes, J.
The claimant has recovered judgment for taxes paid under protest, such taxes being in the form of stock transfer stamps purchased by it and attached to a copy of the certificate of consolidation hereinafter referred to.
The situation arises out of the consolidation of the Electric Bond and Share Securities Corporation and the Electric Bond and Share Company which was effected in March, 1929, pursuant to section 86 of the Stock Corporation Law, the new corporation talcing the name of one of the consolidating companies. At the time of the consolidation the Electric Bond and Share Corporation…
2Cases cited3 opinions
- Phelps-Stokes Estates, Inc. v. NixonNew York Court of Appeals · 1917
- People ex rel. New York Phonograph Co. v. RiceNew York Supreme Court · 1890
- People v. N. Y., Chicago & St. Louis RailroadNew York Court of Appeals · 1892
3Cited by15 opinions
- United States v. Merchants Nat. Trust & Savings BankCourt of Appeals for the Ninth Circuit · 1939
- Koppers Coal & Transportation Co. v. United StatesCourt of Appeals for the Third Circuit · 1939
- Niagara Hudson Power Corporation v. HoeyCourt of Appeals for the Second Circuit · 1941
- Weil v. United StatesCourt of Appeals for the Second Circuit · 1940
- Terminals & Transportation Corp. v. StateNew York Court of Claims · 1938
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