People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law

New York Court of Appeals

People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law

163 N.E. 558, 249 N.Y. 193, 1928 N.Y. LEXIS 788

CourtNew York Court of Appeals

DecidedOctober 26, 1928

StatusPublished

Cited by3 cases

This text of 163 N.E. 558 (People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law) 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

People Ex Rel. Heyden Chemical Co. of America, Inc. v. Law, 163 N.E. 558, 249 N.Y. 193, 1928 N.Y. LEXIS 788 (N.Y. 1928).

Pincite

Opinion

Per Curiam.

The relator having no real or tangible property within the State is subject to the minimum tax of ten dollars. (Tax Law, § 214.)

The order appealed from should be reversed, with costs in this court and in the Appellate Division, and the determination of the State Tax Commission modified by reducing the tax to ten dollars.

Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman and O’Brien, JJ. Not sitting: Kellogg, J.

Ordered accordingly.

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