People ex rel. Tobacco v. Graves
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtHill, P. J.
Petitioner, a Delaware corporation, brings up for review its franchise tax assessments for four years. The taxes for 1929 and 1932 were computed under the option designated (2) of subdivision 10 of section 214 of the Tax Law, and were based on the value of its entire capital stock. For 1930 and 1931 the taxes were measured by petitioner’s entire net income under sections 209, 214 and 215. The taxes were paid under protest, the petitioner has obtained an order of certiorari to review the assessments, and asks for a refund. The Commission seeks to sustain the legality of the taxes computed…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
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3Cited by11 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Alabama Textile Products Corp. v. StateSupreme Court of Alabama · 1955
- Kopp v. BairdIdaho Supreme Court · 1957
- Child v. WarneCalifornia Court of Appeal · 1961
- Commercial Credit Co. v. O'brien, Co. Treas.Montana Supreme Court · 1943
6 more not listed; retrieve them via the Exa API.