The New York Supplement, Volume 211West Publishing Company, 1926 - Law reports, digests, etc "Cases argued and determined in the Court of Appeals, Supreme and lower courts of record of New York State, with key number annotations." (varies) |
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Results 1-5 of 89
Page 10
... income . On certiorari to review determination of state tax commission in assess- ing annual franchise tax on corporation's income , under Tax Law , § 214 , burden is on corporation to show error in assessment and extent thereof . 3 ...
... income . On certiorari to review determination of state tax commission in assess- ing annual franchise tax on corporation's income , under Tax Law , § 214 , burden is on corporation to show error in assessment and extent thereof . 3 ...
Page 75
... income from subsidiaries , and owned no real or tangible personal property within state and had no employees , was not " doing business within the state , " and was not subject to franchise tax , under Tax Law , § 182 , notwithstanding ...
... income from subsidiaries , and owned no real or tangible personal property within state and had no employees , was not " doing business within the state , " and was not subject to franchise tax , under Tax Law , § 182 , notwithstanding ...
Page 76
... income from the dividends upon the stock and interest upon the bonds of its subsidiary corporations , in which stocks and bonds its entire capital was invested . This income was deposited in a bank in the city of New York and ...
... income from the dividends upon the stock and interest upon the bonds of its subsidiary corporations , in which stocks and bonds its entire capital was invested . This income was deposited in a bank in the city of New York and ...
Page 79
... income for that year . " The principal case cited by respondent is People ex rel . Chicago Junction Railways & Union Stockyards Co. v . Roberts , 154 N. Y. 1 , 47 N. E. 974. In this case , mentioned in 229 N. Y. 510 , 128 N. E. 892 ...
... income for that year . " The principal case cited by respondent is People ex rel . Chicago Junction Railways & Union Stockyards Co. v . Roberts , 154 N. Y. 1 , 47 N. E. 974. In this case , mentioned in 229 N. Y. 510 , 128 N. E. 892 ...
Page 88
... income tax is variable , and dependent on income and amount of income . It is con- ceivable that , when returns on such capital are low , the bank stock would be taxed and the competing capital would be exempt . In no event would ...
... income tax is variable , and dependent on income and amount of income . It is con- ceivable that , when returns on such capital are low , the bank stock would be taxed and the competing capital would be exempt . In no event would ...
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affirmed 148 N. E. agreement alleged amended by Laws amount Appellate Division assessment attorney authority beneficiary cause of action certificate charge Civil Practice Act claim claimant commission commissioner Company complaint Constitution contract corporation costs counsel damages death deceased deed defendant defendant's denied Digests & Indexes dismissed entitled evidence ex rel executor fact filed granted held income Indexes 211 Industrial Board injunction Judgment affirmed 148 jury justice Key-Numbered Digests lease Legislature liability matter ment Misc moneyed capital motion Municipal national banks National Prohibition Act Oswego Canal Oswego river owner paid parties payment plaintiff pleading premises proceeding purchase purpose question recover respondent reversed rule September 25 statute street supra Supreme Court Surrogate's Court tenant testator thereof Third Department tion topic & KEY-NUMBER trial trust undertenant verdict York City York County
Popular passages
Page 317 - It shall be the duty of the Legislature to provide for the organization of cities and incorporated villages, and to restrict their power of taxation, assessment, borrowing money, contracting debts and loaning their credit, so as to prevent abuses in assessments, and in contracting debts by such municipal corporations.
Page 329 - Any amendment or amendments to this constitution may be proposed in the senate and assembly ; and if the same shall be agreed to by a majority of the members elected to each of the two houses, such proposed amendment or amendments shall be entered on their journals with the yeas and nays taken thereon, and referred to the legislature to be chosen at the next general election of senators...
Page 100 - It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries and the property of charitable institutions. It may impose different specific taxes upon different -trades and professions, and may vary the rates of excise upon various products...
Page 345 - ... 1. That the court has no jurisdiction of the person of the defendant, or the subject of the action ; or, 2. That the plaintiff has not legal capacity to sue ; or, 3. That there is another action pending between the same parties for the same cause ; or, 4.
Page 299 - Unless otherwise agreed, when the seller tenders delivery of goods to the buyer, he is bound, on request, to afford the buyer a reasonable opportunity of examining the goods for the purpose of ascertaining whether they are in conformity with the contract.
Page 101 - ... inconvenience as possible, the general good. Though, in many respects, necessarily special in their character, they do not furnish just ground of complaint if they operate alike upon all persons and property under the same circumstances and conditions.
Page 619 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
Page 475 - Where there are practical difficulties or unnecessary hardships in the way of carrying out the strict letter of the provisions of...
Page 95 - The terms of the act of congress, therefore, include shares of stock or other interests owned by individuals in all enterprises in which the capital employed in carrying on its business is money, where the object of the business is the making of profit by its use as money.
Page 317 - The Legislature shall not pass any law relating to the property, affairs or government of cities, which shall be special or local either in its terms or in its effect, but shall act in relation to the property, affairs or government of any city only by general laws which shall in terms and in effect apply alike to all cities except on message from the governor declaring that an emergency exists and the concurrent action of two-thirds of the members of each House of the Legislature.