Matter of Nield v. Graves

New York Court of Appeals

Matter of Nield v. Graves

32 N.E.2d 553, 284 N.Y. 560, 1940 N.Y. LEXIS 828

DecidedDecember 31, 1940

StatusPublished

This text of 32 N.E.2d 553 (Matter of Nield v. Graves) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Matter of Nield v. Graves, 32 N.E.2d 553, 284 N.Y. 560, 1940 N.Y. LEXIS 828 (N.Y. 1940).

Pincite

Opinion

*563 Per Curiam.

Upon the evidence presented here, the conclusion that the payment to this appellant is taxable has no substantial basis. That is a question which the Appellate Division was required to pass upon.

The order of the Appellate Division should be reversed and the determination of the State Tax Commission annulled, with costs to appellant in this court and in the Appellate Division.

Lehman, Ch. J., Loughran, Finch, Rippey, Lewis and Conway, JJ., concur; Sears, J., dissents.

Ordered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

*563 Per Curiam.

Upon the evidence presented here, the conclusion that the payment to this appellant is taxable has no substantial basis. That is a question which the Appellate Division was required to pass upon.

The order of the Appellate Division should be reversed and the determination of the State Tax Commission annulled, with costs to appellant in this court and in the Appellate Division.

Lehman, Ch. J., Loughran, Finch, Rippey, Lewis and Conway, JJ., concur; Sears, J., dissents.

Ordered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

32 N.E.2d 553, 284 N.Y. 560, 1940 N.Y. LEXIS 828, Counsel Stack Legal Research, https://law.counselstack.com/opinion/matter-of-nield-v-graves-ny-1940.