Matter of Nield v. Graves

32 N.E.2d 553, 284 N.Y. 560, 1940 N.Y. LEXIS 828
New York Court of Appeals·Decided December 31, 1940·Published

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.

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

32 N.E.2d 553 (Matter of Nield v. Graves) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.