People ex rel. Estate of Woolworth v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 15th day of July, 1921, directed to the State Tax Commission, of the State of New York, commanding it to certify and return to the office of the clerk of the county of Albany all and singular the proceedings had by its predecessor, the Comptroller of the State of New York, in adjusting an account for income taxes of the relator for the taxable year 1919 under article 16 of the Tax Law, and in revising said…
Read the full summary
Certiorari issued out of the Supreme Court and attested on the 15th day of July, 1921, directed to the State Tax Commission, of the State of New York, commanding it to certify and return to the office of the clerk of the county of Albany all and singular the proceedings had by its predecessor, the Comptroller of the State of New York, in adjusting an account for income taxes of the relator for the taxable year 1919 under article 16 of the Tax Law, and in revising said account.
1Opinion of the Court
Hinman, J.:
The relator, Frank W. Woolworth, was a resident of the State of New York on January 1, 1919, the date of the inception of the Income Tax Law, and he remained a resident until the time of his death, which occurred on April 8, 1919. The record does not show when he became a resident but apparently that is of no importance. In fixing an income tax on the income received by him for the period between January 1, 1919, and April 8, 1919, the Comptroller adopted the theory that the relator did not escape the income tax by death and that he was taxable as a “ resident ” notwithstanding the…
2Cited by6 opinions
- American Surety Co. of NY v. MarottaSupreme Court of the United States · 1933
- Cannon v. NicholasCourt of Appeals for the Tenth Circuit · 1935
- Peerless Carbon Black Co. v. SheppardCourt of Appeals of Texas · 1938
- Empire Mutual Insurance v. Applied Systems Development Corp.Appellate Division of the Supreme Court of the State of New York · 1986
- City of Watertown v. Town of WatertownNew York Supreme Court · 1952
1 more not listed; retrieve them via the Exa API.