State of New York v. Mahaffy

Supreme Court of Delaware

State of New York v. Mahaffy

12 A.2d 389, 22 Del. Ch. 405, 1936 Del. Ch. LEXIS 37

CourtSupreme Court of Delaware

DecidedNovember 10, 1936

StatusPublished

Cited by1 cases

This text of 12 A.2d 389 (State of New York v. Mahaffy) is published on Counsel Stack Legal Research, covering Supreme Court of Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

State of New York v. Mahaffy, 12 A.2d 389, 22 Del. Ch. 405, 1936 Del. Ch. LEXIS 37 (Del. 1936).

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Opinion

Rodney, J.,

delivering the opinion of the Court:

We are in entire accord with the opinion of the Chancellor, reported as Elsner v. United American Utilities, Inc., 21 Del. Ch. 73, 180 A. 589.

It would serve no useful purpose to here restate, in varying language, the reasoning or conclusion of the Chancellor. He considered every argument of the present appellant and cites every pertinent case.

The Chancellor held that, according to the decisions of the highest court of New York, the United American Utilities, Inc., was not “carrying on business” or “doing business” in the State of New York, and therefore no New York license fees or franchise taxes were payable. With this opinion we agree and on its reasoning and on the cases cited therein the decree is affirmed.

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