People Ex Rel. S. Cohn & Co. v. Miller
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered June 6, 1904, which modified and confirmed as modified a determination of the defendant imposing a franchise tax upon the relator, a domestic corporation. » The certificate of relator’s incorporation reads in part as follows: “ Certificate of Incorporation of “ S. Cohn Co. “ State of New York, “ County of New York, ss. : “ We, the undersigned, all being’persons of…
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered June 6, 1904, which modified and confirmed as modified a determination of the defendant imposing a franchise tax upon the relator, a domestic corporation. » The certificate of relator’s incorporation reads in part as follows: “ Certificate of Incorporation of “ S. Cohn Co. “ State of New York, “ County of New York, ss. : “ We, the undersigned, all being’persons of full age, and at least two-thirds of us being citizens of the United States, and at least one of us a resident of the…
1Opinion of the CourtBartlett, J.
The comptroller assessed the franchise tax on the alleged capital stock of the relator of $150,000, for the year ending October 31st, 1902. Thereafter application was duly made for a rehearing, which was granted, and after which the comptroller refused to revise his original assessment. Thereupon a writ of certiorari was duly issued to review the action of the comptroller, which'resulted in an order of the Appellate Division affirming the determination of the comptroller, with a modification as to the rate of the tax, which is unimportant on this appeal.
The relator has insisted throughout…
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