Legal Opinion
People Ex Rel. International Salt Co. v. Graves
New York Court of Appeals
Decided April 16, 1935PublishedCited by 18 opinions
1Opinion of the CourtCrouch, J.
From 1917 to 1928, inclusive, the relator, a domestic corporation, filed its annual franchise tax report under article 9-A of the Tax Law (Cons. Laws, ch. 60). Upon the data so supplied, assessments were made and the taxes paid. During all of those years section 218 of the Tax Law gave the relator an adequate remedy as against taxes unlawfully demanded, or payments illegally made or exacted, by providing for a revision proceeding within one year from the time of auditing and stating an account. No application for the revision of any of those assessments was ever made under that section.
On…
2Cases cited6 opinions
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
- Wheatland v. City of BostonMassachusetts Supreme Judicial Court · 1909
- In Re the Appraisal Under the Transfer Tax Act of the Estate of HoopleNew York Court of Appeals · 1904
- Liberty Bank of Buffalo v. City of BuffaloAppellate Division of the Supreme Court of the State of New York · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- People Ex Rel. Bankers Trust Co. v. GravesNew York Court of Appeals · 1936
- In re the Estate of BrownNew York Surrogate's Court · 1939
- In re the Estate of AlexandroffNew York Surrogate's Court · 1944
- Bankers Trust Corp. v. New York City Department of FinanceAppellate Division of the Supreme Court of the State of New York · 2002
- In re the Estate of GrierNew York Surrogate's Court · 1942
13 more not listed; retrieve them via the Exa API.