Legal Opinion
People ex rel. Freeborn & Co. v. Graves
Appellate Division of the Supreme Court of the State of New York
Decided July 11, 1939PublishedCited by 9 opinions
1Opinion of the CourtSchenck, J.
This is a certiorari proceeding to review a determination of the State Tax Commission fixing a franchise tax under *588article 9-A of the Tax Law for the tax year beginning November 1, 1928. The proceeding was instituted prior to the enactment of article 78 of the Civil Practice Act.
The tax was assessed December 12, 1928, at $801.23. At the time of the assessment the State Tax Commission advised the relator that comparison had been made with others engaged in the same or similar business, and that an application of general business rules concerning compensation of officers, indicated the…
2Cases cited4 opinions
- Niagara Falls Power Co. v. Water Power & Control CommissionNew York Court of Appeals · 1935
- People Ex Rel. Chas. Kohlman & Co. v. LawNew York Court of Appeals · 1925
- People ex rel. New York Central Railroad v. BlockAppellate Division of the Supreme Court of the State of New York · 1917
- People ex rel. Freeborn & Co. v. GravesAppellate Division of the Supreme Court of the State of New York · 1935
3Cited by9 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Young v. BragaliniNew York Court of Appeals · 1958
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Calder v. GravesAppellate Division of the Supreme Court of the State of New York · 1941
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