Case Name: The People of the State of New York ex rel. A. Klipstein & Company, Appellant, v. James A. Roberts, as Comptroller of the State of New York, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1901-06-18
Citations: 167 N.Y. 617
Docket Number: 
Parties: The People of the State of New York ex rel. A. Klipstein & Company, Appellant, v. James A. Roberts, as Comptroller of the State of New York, Respondent.
Judges: 
Reporter: New York Reports
Volume: 167
Pages: 617–618

Head Matter:
The People of the State of New York ex rel. A. Klipstein & Company, Appellant, v. James A. Roberts, as Comptroller of the State of New York, Respondent.
(Argued June 4, 1901;
decided June 18, 1901.)
People ex rel. Klipstein & Go. v. Roberts, 36 App. Div. 597, affirmed.
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered February 24, 1899, confirming a determination of the comptroller of the state of New York assessing a franchise tax on the relator and dismissing a writ of certiorari to review the same.
John B. Oreen and Edmund L. Oole for appellant.
John G. JDmies and Henry B. Ooman for respondent.

Opinion:
Order affirmed, with costs, on opinion below, without expressing any opinion as to the result had the relator's business been wholly that of foreign or interstate commerce.
Ooncur: Parker, Ch. J., Bartlett, Haight, Vann, Cullen and Werner, JJ. Not sitting: Landon, J.