Legal Opinion

People Ex Rel. Metropolitan Life Insurance Co. v. . Knapp

New York Court of Appeals

Decided July 14, 1921PublishedCited by 26 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered-November 20, 1920, which annulled, on certiorari, a determination of the state tax commission denying an application by relator for revision of franchise taxes levied against it for the years 1914, 1915, 1916 and 1917 and directed remittance of the matter to the state tax commission for revision and correction herein, by omitting from the accounts imposing taxes on…

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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered-November 20, 1920, which annulled, on certiorari, a determination of the state tax commission denying an application by relator for revision of franchise taxes levied against it for the years 1914, 1915, 1916 and 1917 and directed remittance of the matter to the state tax commission for revision and correction herein, by omitting from the accounts imposing taxes on the relator under section 187 of the Tax Law, for the years 1915, 1916 and 1917, the taxes based upon amounts received by…

1Opinion of the Court

Order affirmed, with costs, on opinion of H. T. Kellogg, J., below.

Concur: Hiscock, Ch. J., Chase, Hogan, McLaughlin and Andrews, JJ.; Pound, J., dissents on dissenting opinion of Kellogg, P. J., below. Absent: Crane, J.

2Cited by26 opinions

  1. New York State Ass'n of Life Underwriters, Inc. v. New York State Banking DepartmentNew York Court of Appeals · 1994
  2. Rishel v. Pacific Mut. Life Ins. Co. of CaliforniaCourt of Appeals for the Tenth Circuit · 1935
  3. State v. Equitable Life Assurance Society of the United StatesNorth Dakota Supreme Court · 1938
  4. Daniel v. Life Ins. Co. of VirginiaCourt of Appeals of Texas · 1937
  5. Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944

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