Manufacturers Trust Co. v. Browne
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Cohn, J..
The proceeding pending before the State Tax Commission is one for revision instituted by petitioner, Manufacturers Trust Company, under section 219-zz of article 9-0 of the Tax Law for the purpose of showing that, contrary to the laws of the United States, a franchise tax levied upon petitioner’s predecessor, Chatham Phenix National Bank & Trust Company, for the year 1930 was assessed at a higher rate than that levied upon the other forty-nine institutions and was therefore invalid. The Federal statute which was allegedly violated (U. S. Rev. Stat., § 5219, as amd. by 44 U. S. Stat.…
2Cases cited10 opinions
- Boske v. ComingoreSupreme Court of the United States · 1900
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Brackett v. CommonwealthMassachusetts Supreme Judicial Court · 1916
- Footville Condensed Milk Co. v. WarnerCourt of Appeals for the Seventh Circuit · 1917
- Oklahoma Tax Commission v. ClendinningSupreme Court of Oklahoma · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Franchise Tax Board v. Superior CourtCalifornia Supreme Court · 1950
- New York State Department of Taxation & Finance v. New York State Department of LawNew York Court of Appeals · 1978
- Roberts Tobacco Co. v. Department of RevenueMichigan Supreme Court · 1948
- Garrett v. StateSupreme Court of Georgia · 1979
- Monmouth Airlines, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1980
8 more not listed; retrieve them via the Exa API.