Case Name: 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
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1924-10-14
Citations: 239 N.Y. 516
Docket Number: 
Parties: 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.
Judges: 
Reporter: New York Reports
Volume: 239
Pages: 516–516

Head Matter:
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.

Opinion:
Order affirmed, with costs; no opinion.
Concur: Hiscock, Ch. J., Cardozo, Pound, McLaughlin, Crane and Andrews, JJ. Absent: Lehman, J.