McLean v. Julien Electric Co.
The Superior Court of the City of New York and Buffalo
Action by George W. McLean, receiver of taxes, against the Julien Electric Company. Plaintiff contends that the answer is frivolous, and moves for judgment on the pleadings on that ground. The answer admitted the allegation of the complaint that defendant was a domestic corporation, but denied the allegation thereof that defendant derived income from its capital.
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Action by George W. McLean, receiver of taxes, against the Julien Electric Company. Plaintiff contends that the answer is frivolous, and moves for judgment on the pleadings on that ground. The answer admitted the allegation of the complaint that defendant was a domestic corporation, but denied the allegation thereof that defendant derived income from its capital. Then, after admitting that defendant resided in New York city, and that the taxes sued for had not been paid, it denied knowledge or information as to the other allegations of the complaint, that plaintiff had been appointed receiver…
1Opinion of the CourtMcAdam, J.
The law will infer (in the absence of proof to the contrary) that capital invested in business yields an income, and that a domestic corporation is a “stock” corporation, so that the denial of these inferential allegations creates no triable issue. The other allegations of the complaint refer to matters of record open to public inspection, in respect to which the denials “of want of knowledge or information” create no issue, for the reason that such want of knowledge and information arises from unwillingness to learn the facts. 2 Wait, Pr. 423. To hold otherwise would encourage willful and…
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