People Ex Rel. Barcalo Manufacturing Co. v. Knapp
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court. in the' third judicial department, entered April 14, 1919, which dismissed a writ of certiorari and confirmed a determination of the state tax commissioners in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court. in the' third judicial department, entered April 14, 1919, which dismissed a writ of certiorari and confirmed a determination of the state tax commissioners in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. If the State Franchise Tax Law is to be applied to the provisions of the Federal act of October 3, 1917, as indicated by the ruling of the state tax commission refusing to deduct income taxes paid within the year, it follows that the determination…
1Opinion of the CourtCollin, J.
The relator, a domestic manufacturing corporation, was by statute (Article 9-A of the Tax Law; Cons. Laws, chapter 60) obligated to pay for the tax year beginning November first, 1918, a franchise tax, “ for the privilege of exercising its franchises in this state in a corporate or organized capacity,” at the rate of three per centum of its net income or part thereof taxable within the state, determined as provided in the article (Sections 209, 215). Pursuant to the statute it duly transmitted to the state tax commission the report prescribed by the section 211. The report stated: “ Net…
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