Case ID: ad_217/html/0797-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of the Application of Sayre Electric Company, Petitioner, for a Certiorari Order against John F. Gilchrist and Others, Constituting the State Tax Commission, Respondents.
    
      Taxation — corporation income tax —• income from interstate commerce not taxable — buying electricity within State of New York and selling within is intrastate business.
    
    Certiorari order granted out of the Supreme Court at the Albany Special Term on the 28th day of February, 1925, to review the decision of the State Tax Commission denying the petitioner’s application for a revision of its corporation tax for the two years ending October 31, 1923, under section 186 of the Tax Law. 
    
    
      
       Amd. by Laws of 1919, chap. 548; since amd. by Laws of 1924, chap. 332.— [Rep.
    
   Per Curiam.

Coneededly the income of the petitioner during the taxable year ending October 31, 1922, and up to June 15, 1923, was derived exclusively from interstate commerce, and the petitioner was not hable to taxation measured by the income so derived. We consider that from June 15, 1923, to October 31, 1923, the petitioner, which bought electricity in the State of New York and sold the same in the State of New York, was in that respect conducting an intrastate business and was taxable on the basis of the income derived from such business. All concur. Determination annulled, without costs, and matter remitted to the State Tax Commission to make an assessment in accordance with the opinion.