Burrell v. Lynch
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtFoster, J.
This is a certiorari proceeding to review a determination of the State Tax Commission which held that the Burrell Investment Trust was taxable under article 9-A of the Tax Law for a period of eleven years, ending December 31,1931. The tax assessed amounted to $23,086.13. Although the determination of the tax commission was made in 1934 the matter has only now reached this court for review.
The tax assessed was a franchise tax imposed by section 209 of the Tax Law upon every domestic corporation and computed upon the basis of net income. Prior to 1922, section 208 of the Taw Law defined a…
2Cases cited10 opinions
- City Bank Farmers Trust Co. v. HelveringSupreme Court of the United States · 1941
- People Ex Rel. Nauss v. GravesNew York Court of Appeals · 1940
- People ex rel. Goodwin Sand & Gravel Co. v. LawAppellate Division of the Supreme Court of the State of New York · 1924
- Matter of City Bank Farmers Tr. Co. v. GravesNew York Court of Appeals · 1936
- People ex rel. Merrill v. GilchristAppellate Division of the Supreme Court of the State of New York · 1925
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3Cited by6 opinions
- Breitinger v. PHILADELPHIASupreme Court of Pennsylvania · 1950
- Breitinger v. PhiladelphiaSupreme Court of Pennsylvania · 1949
- People v. WegCriminal Court of the City of New York · 1982
- Consolidated Edison Co. v. City of New YorkNew York Supreme Court · 1975
- Warnecke v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962
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