Wylie v. Addoms
New York Court of Appeals
Section 278 of the Tax Law (Cons. Laws, ch. 60) is inapplicable in an action on a promissory note. (Cooper v. Gossett, 143 Mise. Rep. 165; 237 App. Div. 700; 263 N. Y. 491; Matter of Wylly, 210 Fed. Rep. 954; Bean v. Flint, 138 App°. Div. 846; Crane v. Powell, 139 N. Y. 379; Ambrosius v. Ambrosius, 167 App. Div. 244; People v. Levin, 119 App. Div. 233; People v. Hadden, 3 Den. 220; McManus v. Gavin, 77 N. Y. 36; Barron v. People, 1 N. Y. 386; Saxe v. Peck, 139 App.
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Section 278 of the Tax Law (Cons. Laws, ch. 60) is inapplicable in an action on a promissory note. (Cooper v. Gossett, 143 Mise. Rep. 165; 237 App. Div. 700; 263 N. Y. 491; Matter of Wylly, 210 Fed. Rep. 954; Bean v. Flint, 138 App°. Div. 846; Crane v. Powell, 139 N. Y. 379; Ambrosius v. Ambrosius, 167 App. Div. 244; People v. Levin, 119 App. Div. 233; People v. Hadden, 3 Den. 220; McManus v. Gavin, 77 N. Y. 36; Barron v. People, 1 N. Y. 386; Saxe v. Peck, 139 App. Div. 419.) Section 278 of the Tax Law is penal in its nature and hence is to be strictly construed. (Bose v. N. Y. Tel. Co., 167…
1Opinion of the Court
Crane, Ch. J.
Section 278 of the Tax Law (Cons. Laws, ch. 60) provides as follows: “No transfer of certificates taxable under this article made after June first, nineteen hundred and five, on which a tax is imposed by this article, and which tax is not paid at the time of such transfer shall be made the basis of any action or legal proceedings, nor shall proof thereof be offered or received in evidence in any court in this state.”
This action is brought on a negotiable piomissory note bearing date December 14,1932, for $15,000, and interest, payable one year after date. The note was made by…
2Cases cited2 opinions
- Bean v. . FlintNew York Court of Appeals · 1912
- Cooper v. GossettNew York Court of Appeals · 1934
3Cited by6 opinions
- In Re the Estate of CrumpNew York Court of Appeals · 1942
- In re the Estate of CrumpNew York Surrogate's Court · 1940
- Metropolitan Life Insurance v. WhitakerAppellate Division of the Supreme Court of the State of New York · 1970
- Fruitman v. BregmanCity of New York Municipal Court · 1949
- In re the Estate of CronkriteNew York Surrogate's Court · 1937
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