Case ID: ny_239/html/0516-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The People of the State of New York ex rel. United Hotels Company of America, Respondent, v. State Tax Commission of the State of New York et al, Appellants.
    
      Tax — corporations — exemption of holding corporation from license and franchise taxes.
    
    
      People ex rel. United Hotels Company of America v. State Tax Commission, 208 App. Div. 754, affirmed.
    (Argued September 29, 1924;
    decided October 14, 1924.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 31, 1924, which reversed a determination of the State Tax Commission assessing against relator a license tax under section 181 of the Tax Law based on business for year ending October 31, 1918; a franchise tax upder section, 182 of the Tax Law, based on business for year ending October 31, 1918, and a franchise tax under section 209 of the Tax Law, based on business for year ending December 31, 1918. The Appellate Division held that relator, as a holding corporation, was exempt from such taxes under section 210 of the Tax Law.
    
      Carl Sherman, Attorney-General (C. T. Dawes of counsel), for appellants.
    
      Alfred W. Gray for respondent.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Cardozo, Pound, McLaughlin, Crane and Andrews, JJ. Absent: Lehman, J.