Case Name: The People of the State of New York ex rel. The United Hotels Company of America, Relator, v. State Tax Commission of the State of New York and Others, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1924-01
Citations: 208 A.D. 754
Docket Number: 
Parties: The People of the State of New York ex rel. The United Hotels Company of America, Relator, v. State Tax Commission of the State of New York and Others, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 208
Pages: 754–754

Head Matter:
The People of the State of New York ex rel. The United Hotels Company of America, Relator, v. State Tax Commission of the State of New York and Others, Respondents.

Opinion:
Determination annulled as to the taxes imposed under sections 181 and 182 of the Tax Law, upon the authority of People ex rel, Manila El. R. R. & L. Corp. v. Knapp (229 N. Y. 602); as to a tax imposed under article 9-A, section 209, because as a holding corporation relator is exempt under section 210 of the Tax Law; with fifty dollars costs and disbursements.
Respectively amd. by Laws of 1917, chap. 490, and Laws of 1916, chap. 333, then in force.— [Rep.
Added by Laws of 1917, chap. 726, as respectively amd. by Laws of 1918, chaps. 276, 417, then in force. See, also, Laws of 1919, chap. 628.— [Rep.