Case Name: The People of the State of New York ex rel. Hubert Apartment Association, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1906-03-20
Citations: 184 N.Y. 573
Docket Number: 
Parties: The People of the State of New York ex rel. Hubert Apartment Association, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent.
Judges: 
Reporter: New York Reports
Volume: 184
Pages: 573–574

Head Matter:
The People of the State of New York ex rel. Hubert Apartment Association, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent.
People ex rel. Hubert Apartment Assn. v. Kelsey, 110 App. Div. 617, affirmed.
(Argued February 28, 1906;
decided March 20, 1906.)
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 8, 1906, which affirmed a determination of the defendant in assessing a franchise tax against the relator for the year ending October 31, 1904.
Nelson 8. Spencer for appellant.
Julius M. Mayer, Attorney-General (Horace McGuire of counsel), for respondent.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Cullen, Oh. J., O'Brien, Haight, Yann, Werner, Willard Bartlett and Hiscock, JJ.